Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2022/23 is an invaluable title for those who deal with capital gains tax on a regular basis.
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.
Read an extract of Bloomsbury Professional Capital Gains Tax 2022/23
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