Core Tax Annual: Capital Gains Tax

Rebecca Cave, Iris Wunschmann-Lyall, Chris Erwood (Autoren)

Buch | Softcover

608 Seiten

2016
Bloomsbury Professional (Verlag)
978-1-78043-767-5 (ISBN)

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Capital Gains Tax 2015/16 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 2015. 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 2015/16 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. Previous print edition ISBN: 9781780434247

Rebecca Cave FCA, CTA, MBA, is an experienced tax writer specialising in the tax affairs of small and medium-sized businesses. 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. Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP.

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	6.1.2016
Reihe/Serie	Core Tax Annuals
Verlagsort	London
Sprache	englisch
Maße	153 x 234 mm
Gewicht	1 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
Themenwelt	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-78043-767-6 / 1780437676
ISBN-13	978-1-78043-767-5 / 9781780437675
Zustand	Neuware