Arbitration in a nutshell
著者
書誌事項
Arbitration in a nutshell
（Nutshell series）
Thomson/West, c2007
- タイトル別名
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Arbitration
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注記
Includes index
内容説明・目次
内容説明
ISBN 9781847037107 Whiteman & Sherry on Capital Gains Tax explores every aspect of the law that impacts on capital gains tax. It looks at the case law analysing the major decisions of the courts and their implications. It examines the statutory provisions identifying areas of difficulty and offering the authors views. The title presents the law under four topics: 1. Assets, disposal and computation 2. Particular assets 3. Particular taxpayers 4. The foreign element The title looks in detail at the various rules on particular classes of assets analysing the law and the cases. Specific topics covered include: ? Land and buildings including leases and private residences ? Business assets, shares, securities and qualifying corporate bonds ? Options, debts, tangibles and intangibles; with case analysis and the authors' views on difficulties with statutory development
目次
Introduction. General structure of Capital Gains Tax. Rates of tax. Administration. The Ramsay principle. Assets. Disposals. Computation. Market value. Valuation for Capital Gains Tax. The indexation allowance. Holdover relief. Exemptions and reliefs. Land and buildings. Leases of land and other assets. The principal private residence exemption. National heritage property. Business assets. Shares. Government securities and qualifying corporate bonds. Options. Debts. Tangible movable property. Insurance policies. Fiduciaries. Settled property. Charities. Personal representatives. Partnerships. Corporate taxpayers. Territorial jurisdiction. Connecting factors to the UK. Individuals resident overseas. Individuals domiciled overseas. Overseas trusts. Overseas companies. Double taxation relief.
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