[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28782":3,"doc-seo-28782":26},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":23,"seo_title":13,"seo_description":14,"update_tm":24,"read_time":25},28782,4398048950312,"Violet","https://ap-avatar.wpscdn.com/avatar/400002538284de19e3c?_k=1778320343897328908",4,"Exam","Complete Chargeable Gains Student Copy","This document details the computation of chargeable gains for individuals, focusing on capital gains tax (CGT). It defines chargeable disposals and assets, and outlines how chargeable gains and losses are calculated. The rates for CGT are presented, differentiating between basic and higher rate bands, and specific rates for residential property. The due date for CGT payment for the tax year 2021/22 is specified as January 31st, 2023. The document explains how to use current year capital losses against current year chargeable gains, and how brought forward capital losses can be offset against net chargeable gains after the annual exempt amount (AEA). It provides a formula for calculating allowable expenditure in part disposals, based on market values of the sold and unsold parts of an asset. It also addresses the treatment of incidental costs of acquisition and transfers between spouses or civil partners, stating that no gain or loss arises on such transfers, and outlining the deemed acquisition cost for subsequent disposals by the transferee. The document appears to be a study guide or notes for an accounting or finance course, likely related to tax.","cbCaihN4bMzs7VKg","https://ap.wps.com/l/cbCaihN4bMzs7VKg","pdf",1728043,1,34,"English","en","",1778280538,86,{"code":4,"msg":27,"data":28},"ok",{"site_id":29,"language":22,"slug":30,"title":13,"keywords":23,"description":14,"schema_data":31,"social_meta":64,"head_meta":66,"extra_data":68,"updated_unix":24},105,"complete-chargeable-gains-student-copy",{"@graph":32,"@context":63},[33,49],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,44,47],{"item":37,"name":38,"@type":39,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":43},"https://docshare.wps.com/document/","Document",2,{"item":45,"name":12,"@type":39,"position":46},"https://docshare.wps.com/document/exam/",3,{"item":48,"name":13,"@type":39,"position":11},"https://docshare.wps.com/document/complete-chargeable-gains-student-copy/28782",{"url":48,"name":13,"@type":50,"author":51,"headline":13,"publisher":53,"fileFormat":56,"description":14,"dateModified":57,"datePublished":57,"encodingFormat":56,"isAccessibleForFree":58,"interactionStatistic":59},"DigitalDocument",{"name":9,"@type":52},"Person",{"url":37,"name":54,"@type":55},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":60,"interactionType":61,"userInteractionCount":4},"InteractionCounter",{"@type":62},"ViewAction","https://schema.org",{"og:url":48,"og:type":65,"og:title":13,"og:site_name":54,"og:description":14},"article",{"robots":67,"canonical":48},"index,follow",{"doc_id":7,"site_id":29}]