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Core Tax Annual: Capital Gains Tax 2013/14

Core Tax Annual: Capital Gains Tax 2013/14

Name: Core Tax Annual: Capital Gains Tax 2013/14
Brand: Bloomsbury Professional (formerly Tottel Publishing)
SKU: 9781780431550
Price: 756.60 HKD
Availability: OutOfStock
Author: Rebecca Cave; Iris Wunschmann-Lyall
ISBN: 9781780431550

Edited by Rebecca Cave · Iris Wunschmann-Lyall

Bloomsbury Professional (formerly Tottel Publishing) September 2013

Specifications

ISBN-13: 9781780431550
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
Publication: September 2013
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 2013/14 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 Tax planning v tax avoidance
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 Venture capital reliefs
Chapter 17 Other reliefs