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Bloomsbury Professional Capital Gains Tax 2021/22

By: Jacquelyn Kimber, Chris Erwood, Iris Wünschmann-Lyall
Media of Bloomsbury Professional Capital Gains Tax 2021/22
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Published: 29-09-2021
Format: Paperback
Edition: 1st
Extent: 672
ISBN: 9781526518590
Imprint: Bloomsbury Professional
Series: Core Tax Annuals
Dimensions: 234 x 156 mm
RRP : £120.00

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About Bloomsbury Professional Capital Gains Tax 2021/22

Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2021/22 is an invaluable title for those who deal with capital gains tax on a regular basis.

The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following:

- Issue of nudge letter to prompt offshore disclosure
- HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
- Case law –
- HMRC v Embiricos - the Upper Tribunal reversed the FTT decision and determined that HMRC cannot issue a partial closure notice in respect of an enquiry into a taxpayer's claim to the remittance basis without specifying the amount of tax due
- The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B (Trusts and qualifying period for BADR)
- Stephen Core v HMRC and Phillips v HMRC (Main residence relief)

The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance.

This accessible reference guide 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.

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 Business asset disposal relief (formerly 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

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