Name: Tolley's Capital Gains Tax 2021-22
Brand: LexisNexis U.K.
SKU: 9780754557630
Availability: InStock
Author: Kevin Walton
ISBN: 9780754557630

Tolley's Capital Gains Tax 2021-22

By Kevin Walton

LexisNexis U.K. September 2021

Specifications

ISBN-13: 9780754557630
Publisher: LexisNexis U.K.
Publication: September 2021
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

What’s new in this year’s edition:

New points-based late filing and late payment penalties to be phased in from 2023
Changes to anti-avoidance rules relating to holdover relief
Freezing of the annual exempt amount until 2026
Extension of HMRC’s powers under the DOTAS and POTAS regimes