Capital Gains Tax
ICAN Taxation

Alhaji Bello disposed of the following assets during the year: (i) A warehouse used in his trade, sold for ₦45,000,000. It cost ₦20,000,000 five years ago. Legal and agency fees on the sale were ₦1,35…

Gains on the disposal of shares of a Nigerian company are chargeable to capital gains tax where the proceeds in any twelve consecutive months:

Roll-over relief on the replacement of business assets has the effect of:

In computing a chargeable gain, which of the following is an allowable deduction?

The rate of capital gains tax in Nigeria is:

Which of the following disposals is exempt from capital gains tax?