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Tolley's Capital Gains Tax 2012-13 Budget Edition & Main Annual

Tolley's Capital Gains Tax 2012-13 Budget Edition & Main Annual

Author: Kevin Walton
Publisher: LexisNexis U.K.
ISBN: 9780754544593
Published In: May 2013
Format: Paperback (2 volumes)
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents

Details

Tolley's Capital Gains Tax provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. Its practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead you directly to all the information you want.

Price includes a post-Budget 2012 Supplement published in April and a full edition post-Finance Act 2012 published in September (also available separately).

What’s New

Changes to the rules for foreign currency bank accounts so that transactions will no longer give rise to capital gains and losses
New seed enterprise investment scheme and further changes to the EIS and VCT scheme Tax relief for gifts of pre-eminent objects to the nation
All other relevant changes made by the Finance Act 2012

1. Introduction
2. Annual rates and exemptions
3. Anti-avoidance
4. Appeals
5. Assessments
6. Assets
7. Assets held on 6 April 1965
8. Assets held on 31 March 1982
9. Capital sums derived from assets
10. Charities
11. Children
12. Claims
13. Companies
14. Companies-corporate finance and intangibles
15. Computation of gains and losses
16. Connected persons
17. Corporate venturing scheme
18. Death
19. Double tax relief
20. Employee share schemes
21. Enterprise investment scheme
22. Exemptions and reliefs
23. Fraudulent or negligent conduct
24. Furnished holiday accommodation
25. Gifts
26. Government securities
27. Groups of companies
28. HMRC: administration
29. HMRC: confidentiality of information
30. HMRC explanatory publications
31. HMRC extra-statutory concessions
32. HMRC statements of practice
33. Hold-over reliefs
34. Indexation
35. Interaction with other taxes
36. Interest on overpaid tax
37. Interest and surcharges on unpaid tax
38. Land
39. Life insurance policies and deferred annuities
40. Losses
41. Market value
42. Married persons and civil partners
43. Mineral royalties
44. Offshore settlements
45. Overseas matters
46. Partnerships
47. Payment of tax notes
48. Penalties
49. Private residences
50. Qualifying corporate bonds
51. Remittance basis
52. Residence and domicile
53. Retirement relief
54. Returns
55. Rollover relief-replacement of business assets
56. Self-assessment
57. Settlements
58. Shares and securities
59. Shares and securities-identification rules
60. Substantial shareholdings of companies
61. Taper relief
62. Time limits-fixed dates
63. Time limits-miscellaneous
64. Underwriters at Lloyd’s
65. Unit trusts and other investment vehicles
66. Venture capital trusts
67. Wasting assets
68. Finance act 2006-summary of CGT provisions
69. Tax case digest
70. Table of cases
71. Table of statutes
72. Table of statutory instruments
73. Index