Core Tax Annual: Capital Gains Tax 2012/13

Name: Core Tax Annual: Capital Gains Tax 2012/13
Brand: Bloomsbury Professional (formerly Tottel Publishing)
SKU: 9781847669568
Price: 580.06 HKD
Availability: OutOfStock
Author: Rebecca Cave; Iris Wunschmann-Lyall
ISBN: 9781847669568

Edited by Rebecca Cave · Iris Wunschmann-Lyall

Bloomsbury Professional (formerly Tottel Publishing) September 2012

Specifications

ISBN-13: 9781847669568
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
Publication: September 2012
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

Updated annually to the latest Finance Act
Great value for money
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 2012/13 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.

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.