Written by the UK’s leading tax authors"impressive mix of simplicity and detail, which could be used alongside the legislation for comprehensive coverage" TaxWriter
Capital Gains Tax 2011/12 examines the current legislation and HMRC guidance in a comprehensive and accessible style. 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.
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.
Bibliographic detail
ISBN: 978 1 84766 757 1
Publication Date: Sep-11
Format: Paperback
Availability: In print
List price: £45