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Do I Need To Pay Tax On The Capital Gain From An Investment Property?

Do I Need To Pay Tax On The Capital Gain From An Investment Property?
I am a tax agent and I have offered advice to clients on the attitude of the IRD to capital gains made by individuals on the sale of rental properties. There are no clear guidelines, so I advise that should they sell, they must satisfy the IRD that they sold for reasons other than capital gain.

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