Capital gains tax
Author(s)
Bibliographic Information
Capital gains tax
（Core tax annuals）
Bloomsbury Professional, c2011-
- 2011/12
- 2016/17
- 2017/18
Available at / 3 libraries
-
No Libraries matched.
- Remove all filters.
Note
Authors of 2016/17-: Rebecca Cave, Iris Wünschmann-Lyall and Chris Erwood
Includes indexes
Description and Table of Contents
- Volume
-
2017/18 ISBN 9781526500939
Description
Capital Gains Tax 2017/18 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis.
This established title uses plain English and includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to Finance Act 2017.
Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Capital Gains Tax 2017/18 a convenient and accessible resource.
This popular title covers:
Introduction to capital gains tax;
Disposals;
Computation of gains and losses;
Particular assets;
Residence, ordinary residence and domicile;
Partnerships;
Administration of an estate;
Settlements.
Table of Contents
Chapter 1 Introduction to capital gains tax
Chapter 2 Disposals
Chapter 3 Computation of gains and losses
Chapter 4 Particular assets
Chapter 5 Foreign issues
Chapter 6 Partnerships
Chapter 7 Administration of an estate
Chapter 8 Capital gains tax - settlements
Chapter 9 Companies
Chapter 10 Land and property
Chapter 11 Main residence relief
Chapter 12 Entrepreneurs' relief
Chapter 13 Hold-over relief for gifts
Chapter 14 Roll-over relief for business assets
Chapter 15 Incorporation of a business
Chapter 16 Venture capital reliefs
Chapter 17 Investors' relief
Chapter 18 Other reliefs
Chapter 19 Tax planning versus tax avoidance
- Volume
-
2016/17 ISBN 9781784512996
Description
Capital Gains Tax 2016/17 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis. This established title uses plain English and includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to Finance Act 2016. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Capital Gains Tax 2016/17 a convenient and accessible resource. This popular title covers: Introduction to capital gains tax; Disposals; Computation of gains and losses; Particular assets; Residence, ordinary residence and domicile; Partnerships; Administration of an estate; Settlements.
Table of Contents
Chapter 1 Introduction to capital gains tax Chapter 2 Disposals Chapter 3 Computation of gains and losses Chapter 4 Particular assets Chapter 5 Foreign issues Chapter 6 Partnerships Chapter 7 Administration of an estate Chapter 8 Capital gains tax - settlements Chapter 9 Companies Chapter 10 Tax planning versus tax avoidance Chapter 11 Entrepreneurs' relief Chapter 12 Main residence relief Chapter 13 Hold-over relief for gifts Chapter 14 Roll-over relief for business assets Chapter 15 Incorporation of a business Chapter 16 Venture capital reliefs Chapter 17 Investors' relief Chapter 18 Other reliefs
- Volume
-
2011/12 ISBN 9781847667571
Description
Covering all the capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by tax advisers. Capital Gains Tax 2011/12 examines the current legislation and HMRC guidance in a comprehensive and accessible style.
Table of Contents
- Chapter 1 Introduction to capital gains tax
- Chapter 2 Disposals
- Chapter 3 Computation of gains and losses
- Chapter 4 Particular assets
- Chapter 5 Foreign issues
- Chapter 6 Partnerships
- Chapter 7 Administration of an estate
- Chapter 8 Capital gains tax - settlements
- Chapter 9 Companies
- Chapter 10 Capital gains tax planning
- Chapter 11 Entrepreneurs' relief
- Chapter 12 Main residence relief
- Chapter 13 Hold-over relief for gifts
- Chapter 14 Roll-over relief for business assets
- Chapter 15 Incorporation of a business
- Chapter 16 Enterprise Investment Scheme
- Chapter 17 Other reliefs.
by "Nielsen BookData"
