Tolley's Capital Gains Tax
Butterworths Law (Verlag)
9780754534518 (ISBN)
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"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.
| Verlagsort | London |
|---|---|
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-13 | 9780754534518 / 9780754534518 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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