Tolley's capital gains tax

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書誌事項

Tolley's capital gains tax

Tolley, c1978-

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  • 1989-90
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子書誌あり

Description based on v. 1989-90

Authors: 1981-83: David Harrington, Glyn Saunders. 1985-86: Patrick Noakes, Robert Wareham. 1989-90: Patrick Noakes, John Boulding. 1994-1995: Patrick Noakes, Gary B Mackley-Smith. 1999-2000, 2001-02, 2002-03: David Smailes, Kevin Walton. 2004-05, 2005-06, 2006-07, 2007-08: Kevin Walton, Andrew Flint. 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2018-19: Kevin Walton

"A comprehensive digest guide to capital gains tax including the legislation and relevant case law to ... "--Cover

"Fully cross-referenced to Simon's taxes. Endorsed by the Association Taxation Technicians" -- Cover of 2014-15

Publisher varies: London : LexisNexis UK, LexisNexis Tolley

Includes indexes

内容説明・目次

巻冊次

2001-02 ISBN 9780754515647

内容説明

With a free CD offering full searchable text facility, this guide provides an account of the law and practice of capital gains tax. Corporation tax on chargeable gains is also fully covered. Its alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, should lead readers directly to the information needed. Worked examples provide further clarification on the more complex points.
巻冊次

2002-03 ISBN 9780754517092

内容説明

Providing a straightforward account of the law and practice relating to capital gains tax, this reference guide also gives full coverage of corporation tax on chargeable gains. It is practically presented in alphabetical order and contains extensive cross-referencing between chapters, backed up by full details of source materials. Worked examples provide further clarification on the more complex points. The price includes a post-Spring 2002 Budget supplement published in May and a full edition post-Finance Act 2002 in September (also available separately).

目次

  • Annual rates and exemptions
  • anti-avoidance
  • appeals
  • assessments
  • assets
  • assets held on 6 April 1965
  • assets held on 31 March 1982
  • back duty
  • charities
  • children
  • claims
  • companies
  • connected persons
  • corporate venturing scheme
  • death
  • disposal
  • double tax relief
  • employee share schemes
  • enterprise investment scheme
  • exemptions and reliefs
  • furnished holiday accommodation
  • gifts
  • government securities
  • hold-over reliefs
  • indexation
  • Inland Revenue - administration
  • Inland Revenue - confidentiality of information
  • Inland Revenue explanatory publications
  • Inland Revenue extra-statutory concessions
  • Inland Revenue press releases
  • Inland Revenue statements of practice
  • interaction with other taxes
  • interest on overpaid tax
  • interest and surcharges on unpaid tax
  • land
  • life assurance policies and deferred annuities
  • loan relationships of companies
  • losses
  • market value
  • married persons
  • mineral royalties
  • offshore settlements
  • overseas matters
  • partnerships
  • payment of tax
  • penalties
  • private residences
  • qualifying corporate bonds
  • reinvestment relief
  • remittance basis
  • residence and domicile
  • retirement relief
  • returns
  • rollover relief - replacement of business assets
  • self-assessment
  • settlements
  • shares and securities
  • shares and securities - identification rules
  • substantial shareholdings of companies
  • taper relief
  • time limits - fixed dates
  • time limits - miscellaneous
  • underwriters at Lloyd's
  • unit trusts, investment trusts and open-ended investment companies
  • venture capital trusts
  • wasting assets
  • Finance Act 2002 - summary of CGT provisions
  • tax case digest
  • table of cases
  • table of statutes.
巻冊次

2003-04 ISBN 9780754521433

内容説明

(PUBLICATION FIRST MARKED AS OUT OF PRINT 18/10/04)Tolley's Capital Gains Tax provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires. Copious worked examples provide further clarification on the more complex points.

目次

"IntroductionAnnual Rates and ExemptionsAnti-AvoidanceAppealsAssessmentsAssetsAssets held on 6 April 1965Assets held on 31 March 1982Back DutyCharitiesChildrenClaimsCompaniesConnected PersonsCorporate Venturing SchemeDeathDisposalDouble Tax ReliefEmployee Share SchemesEnterprise Investment SchemeExemptions and ReliefsFurnished Holiday AccommodationGiftsGovernment SecuritiesHold-Over ReliefsIndexationInland Revenue: AdministrationInland Revenue: Confidentiality of InformationInland Revenue Explanatory PublicationsInland Revenue Extra-Statutory ConcessionsInland Revenue Press ReleasesInland Revenue Statements of PracticeInteraction with Other TaxesInterest on Overpaid TaxInterest and Surcharges on Unpaid TaxLandLife Assurance Policies and Deferred AnnuitiesLoan Relationships of CompaniesLossesMarket ValueMarried PersonsMineral RoyaltiesOffshore SettlementsOverseas MattersPartnershipsPayment of TaxPenaltiesPrivate ResidencesQualifying Corporate BondsReinvestment ReliefRemittance BasisResidence and DomicileRetirement ReliefReturnsRollover Relief -- Replacement of Business AssetsSelf-AssessmentSettlementsShares and SecuritiesShares and Securities -- Identification RulesSubstantial Shareholdings of CompaniesTaper ReliefTime Limits -- Fixed DatesTime Limits -- MiscellaneousUnderwriters at Lloyd'sUnit Trusts, Investment Trusts and Open-Ended Investment CompaniesVenture Capital TrustsWasting AssetsFinance Act 2003 -- Summary of CGT ProvisionsTax Case DigestTable of CasesTable of StatutesIndex"
巻冊次

2004-05 ISBN 9780754525400

内容説明

"Tolley's Capital Gains Tax" provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires. Copious worked examples provide further clarification on the more complex points.

目次

  • "Introduction
  • Annual Rates and Exemptions
  • Anti-Avoidance
  • Appeals
  • Assessments
  • Assets
  • Assets held on 6 April 1965Assets held on 31 March 1982Back Duty
  • Charities
  • Children
  • Claims
  • Companies
  • Connected Persons
  • Corporate Venturing Scheme
  • Death
  • Disposal
  • Double Tax Relief
  • Employee Share Schemes
  • Enterprise Investment Scheme
  • Exemptions and Reliefs
  • Furnished Holiday Accommodation
  • Gifts
  • Government Securities
  • Hold-Over Reliefs
  • Indexation
  • Inland Revenue: Administration
  • Inland Revenue: Confidentiality of Information
  • Inland Revenue Explanatory Publications
  • Inland Revenue Extra-Statutory Concessions
  • Inland Revenue Press Releases
  • Inland Revenue Statements of Practice
  • Interaction with Other Taxes
  • Interest on Overpaid Tax
  • Interest and Surcharges on Unpaid Tax
  • Land
  • Life Insurance Policies and Deferred Annuities
  • Loan Relationships of Companies
  • Losses
  • Market Value
  • Married Persons
  • Mineral Royalties
  • Offshore Settlements
  • Overseas Matters
  • Partnerships
  • Payment of Tax
  • Penalties
  • Private Residences
  • Qualifying Corporate Bonds
  • Reinvestment Relief
  • Remittance Basis
  • Residence and Domicile
  • Retirement Relief
  • Returns
  • Rollover Relief -- Replacement of Business Assets
  • Self-Assessment
  • Settlements
  • Shares and Securities
  • Shares and Securities -- Identification Rules
  • Substantial Shareholdings of Companies
  • Taper Relief
  • Time Limits -- Fixed Dates
  • Time Limits -- Miscellaneous
  • Underwriters at Lloyd's
  • Unit Trusts, Investment Trusts and Open-Ended Investment Companies
  • Venture Capital Trusts
  • Wasting Assets
  • Finance Act 2003 -- Summary of CGT Provisions
  • Tax Case Digest
  • Table of Cases
  • Table of Statutes
  • Index"
巻冊次

2005-06 ISBN 9780754528593

内容説明

"Tolley's Capital Gains Tax" provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires. Copious worked examples provide further clarification on the more complex points.

目次

"Introduction, Annual Rates and Exemptions, Anti-Avoidance, Appeals,Assessments, Assets, Assets held on 6 April 1965, Assets held on 31 March 1982, Charities, Children, Claims, Companies, Connected Persons,Corporate Venturing Scheme, Death, Disposal, Double Tax Relief, Employee Share Schemes, Enterprise Investment Scheme, Exemptions and Reliefs, Fraudulent or Negligent Conduct, Furnished Holiday Accommodation, Gifts, Government Securities, Hold-Over Reliefs,Indexation, Inland Revenue: Administration, Inland Revenue: Confidentiality of Information, Inland Revenue Explanatory Publications, Inland Revenue Extra-Statutory Concessions,Inland Revenue Press Releases, Inland Revenue Statements of Practice,Interaction with Other Taxes, Interest on Overpaid Tax, Interest and Surcharges on Unpaid Tax, Land, Life Insurance Policies and Deferred Annuities, Loan Relationships of Companies, Losses, Market Value,Married Persons, Mineral Royalties, Offshore Settlements, Overseas Matters, Partnerships, Payment of Tax, Penalties, Private Residences,Qualifying Corporate Bonds, Reinvestment Relief, Remittance Basis,Residence and Domicile, Retirement Relief, Returns, Rollover Relief -- Replacement of Business Assets, Self-Assessment, Settlements,Shares and Securities, Shares and Securities -- Identification RulesSubstantial Shareholdings of Companies, Taper Relief, Time Limits -- Fixed Dates, Time Limits -- Miscellaneous, Underwriters at Lloyd's,Unit Trusts, Investment Trusts and Open-Ended Investment Companies,Venture Capital Trusts,Wasting Assets, Finance Act 2005 -- Summary of CGT Provisions, Tax Case Digest, Tables and Index"
巻冊次

2006-07 ISBN 9780754529750

内容説明

This publication was first marked as out of print in 12/09/07. "Tolley's Capital Gains Tax" provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires. Copious worked examples provide further clarification on the more complex points.

目次

  • "1. Introduction
  • 2. Annual rates and exemptions
  • 3. Anti-avoidance
  • 4. Appeals
  • 5. Assessments
  • 6. Assets
  • 7. Assets held on 6 April 1965
  • 8. Assets held on 31 March 1982
  • 9. Capital sums derived from assets
  • 10. Charities
  • 11. Children
  • 12. Claims
  • 13. Companies
  • 14. Companies-corporate finance and intangibles
  • 15. Computation of gains and losses
  • 16. Connected persons
  • 17. Corporate venturing scheme
  • 18. Death
  • 19. Double tax relief
  • 20. Employee share schemes
  • 21. Enterprise investment scheme
  • 22. Exemptions and reliefs
  • 23. Fraudulent or negligent conduct
  • 24. Furnished holiday accommodation
  • 25. Gifts
  • 26. Government securities
  • 27. Groups of companies
  • 28. HMRC: administration
  • 29. HMRC: confidentiality of information
  • 30. HMRC explanatory publications
  • 31. HMRC extra-statutory concessions
  • 32. HMRC statements of practice
  • 33. Hold-over reliefs
  • 34. Indexation
  • 35. Interaction with other taxes
  • 36. Interest on overpaid tax
  • 37. Interest and surcharges on unpaid tax
  • 38. Land
  • 39. Life insurance policies and deferred annuities
  • 40. Losses
  • 41. Market value
  • 42. Married persons and civil partners
  • 43. Mineral royalties
  • 44. Offshore settlements
  • 45. Overseas matters
  • 46. Partnerships
  • 47. Payment of tax notes
  • 48. Penalties
  • 49. Private residences
  • 50. Qualifying corporate bonds
  • 51. Remittance basis
  • 52. Residence and domicile
  • 53. Retirement relief
  • 54. Returns
  • 55. Rollover relief-replacement of business assets
  • 56. Self-assessment
  • 57. Settlements
  • 58. Shares and securities
  • 59. Shares and securities-identification rules
  • 60. Substantial shareholdings of companies
  • 61. Taper relief
  • 62. Time limits-fixed dates
  • 63. Time limits-miscellaneous
  • 64. Underwriters at Lloyd's
  • 65. Unit trusts and other investment vehicles
  • 66. Venture capital trusts
  • 67. Wasting assets
  • 68. Finance act 2006-summary of CGT provisions
  • 69. Tax case digest
  • 70. Table of cases
  • 71. Table of statutes
  • 72. Table of statutory instruments
  • 73. Index"
巻冊次

2007-08 ISBN 9780754532705

内容説明

This account of the law and practice relating to capital gains tax also covers corporation tax on chargeable gains. Presented alphabetically, with cross-referencing between chapters, details of source materials are included with worked examples.
巻冊次

2008-09 ISBN 9780754534518

内容説明

"Tolley's Capital Gains Tax" provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires. Copious worked examples provide further clarification on the more complex points. Following the announcement of the abolition of taper relief and indexation allowance and the introduction of a single flat rate of CGT in the PBR, you can't afford to be without the most comprehensive CGT annual available this year.

目次

  • 1. Introduction
  • 2. Annual rates and exemptions
  • 3. Anti-avoidance
  • 4. Appeals
  • 5. Assessments
  • 6. Assets
  • 7. Assets held on 6 April 1965
  • 8. Assets held on 31 March 1982
  • 9. Capital sums derived from assets
  • 10. Charities
  • 11. Children
  • 12. Claims
  • 13. Companies
  • 14. Companies-corporate finance and intangibles
  • 15. Computation of gains and losses
  • 16. Connected persons
  • 17. Corporate venturing scheme
  • 18. Death
  • 19. Double tax relief
  • 20. Employee share schemes
  • 21. Enterprise investment scheme
  • 22. Exemptions and reliefs
  • 23. Fraudulent or negligent conduct
  • 24. Furnished holiday accommodation
  • 25. Gifts
  • 26. Government securities
  • 27. Groups of companies
  • 28. HMRC: administration
  • 29. HMRC: confidentiality of information
  • 30. HMRC explanatory publications
  • 31. HMRC extra-statutory concessions
  • 32. HMRC statements of practice
  • 33. Hold-over reliefs
  • 34. Indexation
  • 35. Interaction with other taxes
  • 36. Interest on overpaid tax
  • 37. Interest and surcharges on unpaid tax
  • 38. Land
  • 39. Life insurance policies and deferred annuities
  • 40. Losses
  • 41. Market value
  • 42. Married persons and civil partners
  • 43. Mineral royalties
  • 44. Offshore settlements
  • 45. Overseas matters
  • 46. Partnerships
  • 47. Payment of tax notes
  • 48. Penalties
  • 49. Private residences
  • 50. Qualifying corporate bonds
  • 51. Remittance basis
  • 52. Residence and domicile
  • 53. Retirement relief
  • 54. Returns
  • 55. Rollover relief-replacement of business assets
  • 56. Self-assessment
  • 57. Settlements
  • 58. Shares and securities
  • 59. Shares and securities-identification rules
  • 60. Substantial shareholdings of companies
  • 61. Taper relief
  • 62. Time limits-fixed dates
  • 63. Time limits-miscellaneous
  • 64. Underwriters at Lloyd's
  • 65. Unit trusts and other investment vehicles
  • 66. Venture capital trusts
  • 67. Wasting assets
  • 68. Finance act 2006-summary of CGT provisions
  • 69. Tax case digest
  • 70. Table of cases
  • 71. Table of statutes
  • 72. Table of statutory instruments
  • 73. Index.
巻冊次

2009-10 ISBN 9780754537304

内容説明

"Tolley's Capital Gains Tax" provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires.

目次

  • "1. Introduction
  • 2. Annual rates and exemptions
  • 3. Anti-avoidance
  • 4. Appeals
  • 5. Assessments
  • 6. Assets
  • 7. Assets held on 6 April 1965
  • 8. Assets held on 31 March 1982
  • 9. Capital sums derived from assets
  • 10. Charities
  • 11. Children
  • 12. Claims
  • 13. Companies
  • 14. Companies-corporate finance and intangibles
  • 15. Computation of gains and losses
  • 16. Connected persons
  • 17. Corporate venturing scheme
  • 18. Death
  • 19. Double tax relief
  • 20. Employee share schemes
  • 21. Enterprise investment scheme
  • 22. Exemptions and reliefs
  • 23. Fraudulent or negligent conduct
  • 24. Furnished holiday accommodation
  • 25. Gifts
  • 26. Government securities
  • 27. Groups of companies
  • 28. HMRC: administration
  • 29. HMRC: confidentiality of information
  • 30. HMRC explanatory publications
  • 31. HMRC extra-statutory concessions
  • 32. HMRC statements of practice
  • 33. Hold-over reliefs
  • 34. Indexation
  • 35. Interaction with other taxes
  • 36. Interest on overpaid tax
  • 37. Interest and surcharges on unpaid tax
  • 38. Land
  • 39. Life insurance policies and deferred annuities
  • 40. Losses
  • 41. Market value
  • 42. Married persons and civil partners
  • 43. Mineral royalties
  • 44. Offshore settlements
  • 45. Overseas matters
  • 46. Partnerships
  • 47. Payment of tax notes
  • 48. Penalties
  • 49. Private residences
  • 50. Qualifying corporate bonds
  • 51. Remittance basis
  • 52. Residence and domicile
  • 53. Retirement relief
  • 54. Returns
  • 55. Rollover relief-replacement of business assets
  • 56. Self-assessment
  • 57. Settlements
  • 58. Shares and securities
  • 59. Shares and securities-identification rules
  • 60. Substantial shareholdings of companies
  • 61. Taper relief
  • 62. Time limits-fixed dates
  • 63. Time limits-miscellaneous
  • 64. Underwriters at Lloyd's
  • 65. Unit trusts and other investment vehicles
  • 66. Venture capital trusts
  • 67. Wasting assets
  • 68. Finance act 2006-summary of CGT provisions
  • 69. Tax case digest
  • 70. Table of cases
  • 71. Table of statutes
  • 72. Table of statutory instruments
  • 73. Index"
巻冊次

2010-11 ISBN 9780754538929

内容説明

'"Tolley's Capital Gains Tax" provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires'.
巻冊次

2011-12 ISBN 9780754540427

内容説明

Tolley's Capital Gains Tax provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires.

目次

  • 1. Introduction
  • 2. Annual rates and exemptions
  • 3. Anti-avoidance
  • 4. Appeals
  • 5. Assessments
  • 6. Assets
  • 7. Assets held on 6 April 1965
  • 8. Assets held on 31 March 1982
  • 9. Capital sums derived from assets
  • 10. Charities
  • 11. Children
  • 12. Claims
  • 13. Companies
  • 14. Companies-corporate finance and intangibles
  • 15. Computation of gains and losses
  • 16. Connected persons
  • 17. Corporate venturing scheme
  • 18. Death
  • 19. Double tax relief
  • 20. Employee share schemes
  • 21. Enterprise investment scheme
  • 22. Exemptions and reliefs
  • 23. Fraudulent or negligent conduct
  • 24. Furnished holiday accommodation
  • 25. Gifts
  • 26. Government securities
  • 27. Groups of companies
  • 28. HMRC: administration
  • 29. HMRC: confidentiality of information
  • 30. HMRC explanatory publications
  • 31. HMRC extra-statutory concessions
  • 32. HMRC statements of practice
  • 33. Hold-over reliefs
  • 34. Indexation
  • 35. Interaction with other taxes
  • 36. Interest on overpaid tax
  • 37. Interest and surcharges on unpaid tax
  • 38. Land
  • 39. Life insurance policies and deferred annuities
  • 40. Losses
  • 41. Market value
  • 42. Married persons and civil partners
  • 43. Mineral royalties
  • 44. Offshore settlements
  • 45. Overseas matters
  • 46. Partnerships
  • 47. Payment of tax notes
  • 48. Penalties
  • 49. Private residences
  • 50. Qualifying corporate bonds
  • 51. Remittance basis
  • 52. Residence and domicile
  • 53. Retirement relief
  • 54. Returns
  • 55. Rollover relief-replacement of business assets
  • 56. Self-assessment
  • 57. Settlements
  • 58. Shares and securities
  • 59. Shares and securities-identification rules
  • 60. Substantial shareholdings of companies
  • 61. Taper relief
  • 62. Time limits-fixed dates
  • 63. Time limits-miscellaneous
  • 64. Underwriters at Lloyd's
  • 65. Unit trusts and other investment vehicles
  • 66. Venture capital trusts
  • 67. Wasting assets
  • 68. Finance act 2006-summary of CGT provisions
  • 69. Tax case digest
  • 70. Table of cases
  • 71. Table of statutes
  • 72. Table of statutory instruments
  • 73. Index
巻冊次

2012-13 ISBN 9780754543343

内容説明

Tolley's Capital Gains Tax provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires.

目次

  • 1. Introduction
  • 2. Annual rates and exemptions
  • 3. Anti-avoidance
  • 4. Appeals
  • 5. Assessments
  • 6. Assets
  • 7. Assets held on 6 April 1965
  • 8. Assets held on 31 March 1982
  • 9. Capital sums derived from assets
  • 10. Charities
  • 11. Children
  • 12. Claims
  • 13. Companies
  • 14. Companies-corporate finance and intangibles
  • 15. Computation of gains and losses
  • 16. Connected persons
  • 17. Corporate venturing scheme
  • 18. Death
  • 19. Double tax relief
  • 20. Employee share schemes
  • 21. Enterprise investment scheme
  • 22. Exemptions and reliefs
  • 23. Fraudulent or negligent conduct
  • 24. Furnished holiday accommodation
  • 25. Gifts
  • 26. Government securities
  • 27. Groups of companies
  • 28. HMRC: administration
  • 29. HMRC: confidentiality of information
  • 30. HMRC explanatory publications
  • 31. HMRC extra-statutory concessions
  • 32. HMRC statements of practice
  • 33. Hold-over reliefs
  • 34. Indexation
  • 35. Interaction with other taxes
  • 36. Interest on overpaid tax
  • 37. Interest and surcharges on unpaid tax
  • 38. Land
  • 39. Life insurance policies and deferred annuities
  • 40. Losses
  • 41. Market value
  • 42. Married persons and civil partners
  • 43. Mineral royalties
  • 44. Offshore settlements
  • 45. Overseas matters
  • 46. Partnerships
  • 47. Payment of tax notes
  • 48. Penalties
  • 49. Private residences
  • 50. Qualifying corporate bonds
  • 51. Remittance basis
  • 52. Residence and domicile
  • 53. Retirement relief
  • 54. Returns
  • 55. Rollover relief-replacement of business assets
  • 56. Self-assessment
  • 57. Settlements
  • 58. Shares and securities
  • 59. Shares and securities-identification rules
  • 60. Substantial shareholdings of companies
  • 61. Taper relief
  • 62. Time limits-fixed dates
  • 63. Time limits-miscellaneous
  • 64. Underwriters at Lloyd's
  • 65. Unit trusts and other investment vehicles
  • 66. Venture capital trusts
  • 67. Wasting assets
  • 68. Finance act 2006-summary of CGT provisions
  • 69. Tax case digest
  • 70. Table of cases
  • 71. Table of statutes
  • 72. Table of statutory instruments
  • 73. Index.
巻冊次

2013-14 ISBN 9780754546467

内容説明

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

目次

  • 1. Introduction
  • 2. Annual rates and exemptions
  • 3. Anti-avoidance
  • 4. Appeals
  • 5. Assessments
  • 6. Assets
  • 7. Assets held on 6 April 1965
  • 8. Assets held on 31 March 1982
  • 9. Capital sums derived from assets
  • 10. Charities
  • 11. Children
  • 12. Claims
  • 13. Companies
  • 14. Companies-corporate finance and intangibles
  • 15. Computation of gains and losses
  • 16. Connected persons
  • 17. Corporate venturing scheme
  • 18. Death
  • 19. Double tax relief
  • 20. Employee share schemes
  • 21. Enterprise investment scheme
  • 22. Exemptions and reliefs
  • 23. Fraudulent or negligent conduct
  • 24. Furnished holiday accommodation
  • 25. Gifts
  • 26. Government securities
  • 27. Groups of companies
  • 28. HMRC: administration
  • 29. HMRC: confidentiality of information
  • 30. HMRC explanatory publications
  • 31. HMRC extra-statutory concessions
  • 32. HMRC statements of practice
  • 33. Hold-over reliefs
  • 34. Indexation
  • 35. Interaction with other taxes
  • 36. Interest on overpaid tax
  • 37. Interest and surcharges on unpaid tax
  • 38. Land
  • 39. Life insurance policies and deferred annuities
  • 40. Losses
  • 41. Market value
  • 42. Married persons and civil partners
  • 43. Mineral royalties
  • 44. Offshore settlements
  • 45. Overseas matters
  • 46. Partnerships
  • 47. Payment of tax notes
  • 48. Penalties
  • 49. Private residences
  • 50. Qualifying corporate bonds
  • 51. Remittance basis
  • 52. Residence and domicile
  • 53. Retirement relief
  • 54. Returns
  • 55. Rollover relief-replacement of business assets
  • 56. Self-assessment
  • 57. Settlements
  • 58. Shares and securities
  • 59. Shares and securities-identification rules
  • 60. Substantial shareholdings of companies
  • 61. Taper relief
  • 62. Time limits-fixed dates
  • 63. Time limits-miscellaneous
  • 64. Underwriters at Lloyd's
  • 65. Unit trusts and other investment vehicles
  • 66. Venture capital trusts
  • 67. Wasting assets
  • 68. Finance act 2006-summary of CGT provisions
  • 69. Tax case digest
  • 70. Table of cases
  • 71. Table of statutes
  • 72. Table of statutory instruments
  • 73. Index.
巻冊次

2014-15 ISBN 9780754549161

内容説明

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

目次

  • 1. Introduction
  • 2. Annual rates and exemptions
  • 3. Alternative Finance Arrangements 4. Anti-avoidance
  • 5. Appeals
  • 6. Assessments
  • 7. Assets
  • 8. Assets held on 6 April 1965
  • 9. Assets held on 31 March 1982
  • 10. Capital sums derived from assets
  • 11. Charities
  • 12. Children
  • 13. Claims
  • 14. Companies
  • 15. Companies-corporate finance and intangibles
  • 16. Computation of gains and losses
  • 17. Connected persons
  • 18. Corporate venturing scheme
  • 19. Death
  • 20. Disclosure of Tax Avoidance Schemes
  • 21. Double tax relief
  • 22. Employee share schemes
  • 23. Enterprise investment scheme
  • 24. Entrepeneurs' Relief
  • 25. Exemptions and reliefs
  • 26. Furnished holiday accommodation
  • 27. Gifts
  • 28. Government securities
  • 29. Groups of companies
  • 30. HMRC: administration
  • 31. HMRC: confidentiality of information
  • 32. HMRC explanatory publications
  • 33. HMRC extra-statutory concessions
  • 34. HMRC Investigatory Powers
  • 35. HMRC statements of practice
  • 36. Hold-over reliefs
  • 37. Incorporaation and Disincorporation Reliefs
  • 38. Indexation
  • 39. Interaction with other taxes
  • 40. Land
  • 41. Late Payment Interest and Penalties
  • 42. Life insurance policies and deferred annuities
  • 43. Losses
  • 44. Market value
  • 45. Married persons and civil partners
  • 46. Mineral royalties
  • 47. Offshore settlements
  • 48. Overseas matters
  • 49. Partnerships
  • 50. Payment of tax
  • 51. Penalties
  • 52. Private residences
  • 53. Qualifying corporate bonds
  • 54. Remittance basis
  • 55. Repayment Interest
  • 56. Residence and domicile
  • 57. Returns
  • 58. Rollover relief-replacement of business assets
  • 59. Seed Enterprise Investment Scheme
  • 60. Self-assessment
  • 61. Settlements
  • 62. Shares and securities
  • 63. Shares and securities-identification rules
  • 64. Seed Investment relief
  • 65. Substantial shareholdings of companies
  • 66. Time limits-fixed dates
  • 67. Time limits-miscellaneous
  • 68. Underwriters at Lloyd's
  • 69. Unit trusts and other investment vehicles
  • 70. Venture capital trusts
  • 71. Wasting assets
  • 72. Finance act 2014-summary of CGT provisions
  • 73. Tax case digest
  • 74. Table of cases
  • 75. Table of statutes
  • 76. Table of statutory instruments
  • 77. Index
巻冊次

2015-16 ISBN 9780754550631

内容説明

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

目次

1 Introduction 2 Annual Rates and Exemptions 3 Alternative Finance Arrangements 4 Anti-Avoidance 5 Appeals 6 Assessments 7 Assets 8 Assets held on 6 April 1965 9 Assets held on 31 March 1982 10 Capital Sums Derived from Assets 11 Charities 12 Children 13 Claims 14 Companies 15 Companies - Corporate Finance and Intangibles 16 Computation of Gains and Losses 17 Connected Persons 18 Corporate Venturing Scheme 19 Death 20 Disclosure of Tax Avoidance Schemes 21 Double Tax Relief 22 Employee Share Schemes 23 Enterprise Investment Scheme 24 Entrepreneurs' Relief 25 Exemptions and Reliefs 26 Furnished Holiday Accommodation 27 Gifts 28 Government Securities 29 Groups of Companies 30 HMRC - Administration 31 HMRC - Confidentiality of Information 32 HMRC Explanatory Publications 33 HMRC Extra-Statutory Concessions 34 HMRC Investigatory Powers 35 HMRC Statements of Practice 36 Hold-Over Reliefs 37 Incorporation and Disincorporation Reliefs 38 Indexation 39 Interaction with Other Taxes 40 Land 41 Late Payment Interest and Penalties 42 Life Insurance Policies and Deferred Annuities 43 Losses 44 Market Value 45 Married Persons and Civil Partners 46 Mineral Royalties 47 Offshore Settlements 48 Overseas Matters 49 Partnerships 50 Payment of Tax 51 Penalties 52 Private Residences 53 Qualifying Corporate Bonds 54 Remittance Basis 55 Repayment Interest 56 Residence and Domicile 57 Returns 58 Rollover Relief - Replacement of Business Assets 59 Seed Enterprise Investment Scheme 60 Self-Assessment 61 Settlements 62 Shares and Securities 63 Shares and Securities - Identification Rules 64 Social Investment Relief 65 Substantial Shareholdings of Companies 66 Time Limits - Fixed Dates 67 Time Limits - Miscellaneous 68 Underwriters at Lloyd's 69 Unit Trusts and Other Investment Vehicles 70 Venture Capital Trusts 71 Wasting Assets 72 Finance Act 2015 - Summary of CGT Provisions 73 Tax Case Digest 74 Table of Statutes 75 Table of Statutory Instruments 76 Table of Cases 77 Index
巻冊次

2016-17 ISBN 9780754552895

内容説明

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

目次

1 Introduction to capital gains tax 2 Annual Rates and Exemptions 3 Alternative Finance Arrangements 4 Anti-Avoidance 5 Appeals 6 Assessments 7 Assets 8 Assets held on 6 April 1965 9 Assets held on 31 March 1982 10 Capital Sums Derived from Assets 11 Charities 12 Children 13 Claims 14 Companies 15 Companies - Corporate Finance and Intangibles 16 Computation of Gains and Losses 17 Connected Persons 18 Corporate Venturing Scheme 19 Death 20 Disclosure of Tax Avoidance Schemes 21 Double Tax Relief 22 Employee Share Schemes 23 Enterprise Investment Scheme 24 Entrepreneurs' Relief 25 Exemptions and Reliefs 26 Furnished Holiday Accommodation 27 Gifts 28 Government Securities 29 Groups of Companies 30 HMRC - Administration 31 HMRC - Confidentiality of Information 32 HMRC Explanatory Publications 33 HMRC Extra-Statutory Concessions 34 HMRC Investigatory Powers 35 HMRC Statements of Practice 36 Hold-Over Reliefs 37 Incorporation and Disincorporation Reliefs 38 Indexation 39 Interaction with Other Taxes 40 Investors' Relief 41 Land 42 Late Payment Interest and Penalties 43 Life Insurance Policies and Deferred Annuities 44 Losses 45 Market Value 46 Married Persons and Civil Partners 47 Mineral Royalties 48 Offshore Settlements 49 Overseas Matters 50 Partnerships 51 Payment of Tax 52 Penalties 53 Private Residences 54 Qualifying Corporate Bonds 55 Remittance Basis 56 Repayment Interest 57 Residence and Domicile 58 Returns 59 Rollover Relief - Replacement of Business Assets 60 Seed Enterprise Investment Scheme 61 Self-Assessment 62 Settlements 63 Shares and Securities 64 Shares and Securities - Identification Rules 65 Social Investment Relief 66 Substantial Shareholdings of Companies 67 Time Limits - Fixed Dates 68 Time Limits - Miscellaneous 69 Underwriters at Lloyd's 70 Unit Trusts and Other Investment Vehicles 71 Venture Capital Trusts 72 Wasting Assets 73 Finance Act 2016 - Summary of CGT Provisions 74 Tax Case Digest 75 Table of Statutes 76 Table of Statutory Instruments 77 Table of Cases 78 Index
巻冊次

2017-18 ISBN 9780754553694

内容説明

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

目次

1 Introduction 2 Annual Rates and Exemptions 3 Alternative Finance Arrangements 4 Anti-Avoidance 5 Appeals 6 Assessments 7 Assets 8 Assets held on 6 April 1965 9 Assets held on 31 March 1982 10 Capital Sums Derived from Assets 11 Charities 12 Children 13 Claims 14 Companies 15 Companies - Corporate Finance and Intangibles 16 Computation of Gains and Losses 17 Connected Persons 18 Corporate Venturing Scheme 19 Death 20 Disclosure of Tax Avoidance Schemes 21 Double Tax Relief 22 Employee Share Schemes 23 Enterprise Investment Scheme 24 Entrepreneurs' Relief 25 Exemptions and Reliefs 26 Furnished Holiday Accommodation 27 Gifts 28 Government Securities 29 Groups of Companies 30 HMRC - Administration 31 HMRC - Confidentiality of Information 32 HMRC Explanatory Publications 33 HMRC Extra-Statutory Concessions 34 HMRC Investigatory Powers 35 HMRC Statements of Practice 36 Hold-Over Reliefs 37 Incorporation and Disincorporation Reliefs 38 Indexation 39 Interaction with Other Taxes 40 Land 41 Late Payment Interest and Penalties 42 Life Insurance Policies and Deferred Annuities 43 Losses 44 Market Value 45 Married Persons and Civil Partners 46 Mineral Royalties 47 Offshore Settlements 48 Overseas Matters 49 Partnerships 50 Payment of Tax 51 Penalties 52 Private Residences 53 Qualifying Corporate Bonds 54 Remittance Basis 55 Repayment Interest 56 Residence and Domicile 57 Returns 58 Rollover Relief - Replacement of Business Assets 59 Seed Enterprise Investment Scheme 60 Self-Assessment 61 Settlements 62 Shares and Securities 63 Shares and Securities - Identification Rules 64 Social Investment Relief 65 Substantial Shareholdings of Companies 66 Time Limits - Fixed Dates 67 Time Limits - Miscellaneous 68 Underwriters at Lloyd's 69 Unit Trusts and Other Investment Vehicles 70 Venture Capital Trusts 71 Wasting Assets 72 Finance Act 2015 - Summary of CGT Provisions 73 Tax Case Digest 74 Table of Statutes 75 Table of Statutory Instruments 76 Table of Cases 77 Index
巻冊次

2018-19 ISBN 9780754554790

内容説明

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.
巻冊次

2019-20 ISBN 9780754555988

内容説明

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.
巻冊次

1994-95 ISBN 9780854598717

内容説明

Part of "Tolley's Tax Reference Annuals" series, this volume offers comprehensive coverage of all relevant legislation (including the provisions of the Finance Act 1994), statements by the Revenue and other bodies, and case law to the date of Royal Assent to that Act. Coverage new to this edition includes: provisions relating to rates of tax annual exempt amounts; reinvestment in shares relief; set-off of pre-entry losses; commodity and financial futures; cash-settled options; settlements with foreign element; enterprise investment scheme; financial instruments involving interest rate and currency contracts; self-assessment and changes to facilitate it; underwriters; companies treated as non-UK resident; practice and procedure in connection with appeals; and calling for documents of taxpayers. The chapters are arranged alphabetically by subject for ease of reference, and the work includes a detailed index, tables of statutes and tables of cases, as well as full cross-references for many worked examples.

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詳細情報

  • NII書誌ID(NCID)
    BA23833009
  • ISBN
    • 0854590315
    • 0854590765
    • 0854591583
    • 0854591915
    • 0854593969
    • 0854598715
    • 9780406911001
    • 0754507041
    • 9780754515647
    • 0754517098
    • 0754521435
    • 0754525406
    • 0754528596
    • 9780754529750
    • 9780754532705
    • 9780754534518
    • 9780754537304
    • 9780754538929
    • 9780754540427
    • 9780754543343
    • 9780754546467
    • 9780754549161
    • 9780754550631
    • 9780754552895
    • 9780754553694
    • 9780754554790
    • 9780754555988
  • 出版国コード
    uk
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    Croydon
  • ページ数/冊数
    v.
  • 大きさ
    23 cm
  • 件名
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