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Tolley's Capital Gains Tax 2024-2025

Tolley's Capital Gains Tax 2024-2025

Author: Kevin Walton
Publisher: LexisNexis U.K.
ISBN: 9780754559689

Previous Edition ISBN: 9780754558934
Published In: October 2024
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

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

1. Introduction
2. Annual rates and exemptions
3. Alternative Finance Arrangements
4. Anti-avoidance
5. Appeals
6. Assessments
7. Assets
8. Assets held on 6 April 1965
9. Assets held on 31 March 1982
10. Capital sums derived from assets
11. Charities
12. Children
13. Claims
14. Companies
15. Companies-corporate finance and intangibles
16. Computation of gains and losses
17. Connected persons
18. Corporate venturing scheme
19. Death
20. Disclosure of Tax Avoidance Schemes
21. Double tax relief
22. Employee share schemes
23. Enterprise investment scheme
24. Entrepeneurs' Relief
25. Exemptions and reliefs
26. Furnished holiday accommodation
27. Gifts
28. Government securities
29. Groups of companies
30. HMRC: administration
31. HMRC: confidentiality of information
32. HMRC explanatory publications
33. HMRC extra-statutory concessions
34. HMRC Investigatory Powers
35. HMRC statements of practice
36. Hold-over reliefs
37. Incorporaation and Disincorporation Reliefs
38. Indexation
39. Interaction with other taxes
40. Land
41. Late Payment Interest and Penalties
42. Life insurance policies and deferred annuities
43. Losses
44. Market value
45. Married persons and civil partners
46. Mineral royalties
47. Offshore settlements
48. Overseas matters
49. Partnerships
50. Payment of tax
51. Penalties
52. Private residences
53. Qualifying corporate bonds
54. Remittance basis
55. Repayment Interest
56. Residence and domicile
57. Returns
58. Rollover relief-replacement of business assets
59. Seed Enterprise Investment Scheme
60. Self-assessment
61. Settlements
62. Shares and securities
63. Shares and securities-identification rules
64. Social Investment relief
65. Substantial shareholdings of companies
66. Time limits-fixed dates
67. Time limits-miscellaneous
68. Underwriters at Lloyd's
69. Unit trusts and other investment vehicles
70. Venture capital trusts
71. Wasting assets
72. Finance act 2015-summary of CGT provisions
73. Tax case digest
74. Table of statutes
75. Table of statutory instruments
76. Table of cases
77. Index