CiNii Books - Tolley's capital gains tax

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.

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).

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.

(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.

"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"

"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.

"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"

"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.

"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"

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.

"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"

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.

"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.

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.

"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.

"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"

'"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'.

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.

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

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.

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.

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.

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.

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.

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

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.

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

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.

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

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.

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

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.

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.

Tolley's capital gains tax

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