Core Tax Annual: Capital Gains Tax
Bloomsbury Professional (Verlag)
978-1-78043-424-7 (ISBN)
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The hot topics for 2014/15 Fully updated to the Finance Act 2014, this edition examines the following key topics: * Transfers of shares to employee ownership trusts * CGT charge on properties subject to ATED * Proposed CGT charges for non-UK resident individuals disposing of property * Transfer of assets to charities * Changes to the CGT treatment of disabled person trusts * Transfer of interest in main residence to a spouse * Disposal of assets subject to capital allowances * CGT exemption for SEIS investments and comparison with EIS * CGT exemption for shares received in exchange for reduced employment rights * EMI options and entrepreneurs' relief * General Anti-Abuse Rule (GAAR) * Recent CGT cases including Executors of Lord Howard (chattels), Stolkin (EIS and taper relief), S Corbett and J Rice (entrepreneurs' relief) * New tougher penalty regime to tackle offshore tax avoidance An easy-access, practical resource This accessible reference tool has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues.
Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation. Previous print edition ISBN: 9781780431550
Iris Wunschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner. Rebecca Cave FCA, CTA, MBA, is an experienced tax writer specialising in the tax affairs of small and medium-sized businesses.
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 Other reliefs
| Erscheint lt. Verlag | 30.9.2014 |
|---|---|
| Reihe/Serie | Core Tax Annuals |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 153 x 234 mm |
| Themenwelt | Schulbuch / Wörterbuch ► Lexikon / Chroniken |
| Recht / Steuern ► EU / Internationales Recht | |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 1-78043-424-3 / 1780434243 |
| ISBN-13 | 978-1-78043-424-7 / 9781780434247 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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