Bloomsbury Professional Capital Gains Tax 2022/23

Bloomsbury Professional Capital Gains Tax 2022/23 cover


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.

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

Product details

Published 25 Aug 2022
Format Paperback
Edition 1st
Extent 672
ISBN 9781526523563
Imprint Bloomsbury Professional
Dimensions 234 x 156 mm
Series Core Tax Annuals
Publisher Bloomsbury Publishing

About the contributors


Jacquelyn Kimber

Jacquelyn Kimber is a Tax Partner at Newby Castlem…


Chris Erwood

Chris Erwood CTA ATT TEP has 35+ years practical e…


Iris Wünschmann-Lyall

Iris Wünschmann-Lyall is a solicitor and specialis…