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Whiteman & Sherry on Capital Gains Tax, 5th Edition

Whiteman & Sherry on Capital Gains Tax, 5th Edition

  • Author:
  • Publisher: Sweet & Maxwell U.K.
  • ISBN: 9781847037107
  • Published In: Subscription-type (Contents updated periodically)
  • Format: Loose-leaf
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 

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Exploring every aspect of the law that impacts on capital gains tax, Whiteman on Capital Gains Tax:

  • Gives you analysis, discussion and opinion on the law relating to capital gains tax
  • Looks at the case law analysing the major decisions of the courts and the implications
  • Examines statutory provisions identifying issues and offering the authors’ views
  • Analyses the general rules applying to assets, disposal and computation
  • Considers the rules on particular classes of assets
  • Covers particular taxpayers such as trustees, personal representatives, charities and partnerships
  • Examines the jurisdictional limits and outlines the new remittance basis
  • Covers the origins and development of capital gains tax, analyses the tax avoidance case law and looks at the possible impact of EU law

 

Updating releases are charged for individually when published.

Approximately 2 updating release published per annum

  • General structure of capital gains tax
  • Rates of tax
  • Administration
  • The Ramsay principle
  • Assets
  • Disposals
  • Computation
  • Market value
  • Valuation for capital gains tax
  • The indexation allowance
  • Holdover relief
  • Exemptions and reliefs
  • Land and buildings
  • Leases of land and other assets
  • The principle private residence exemption
  • National heritage property
  • Business assets
  • Shares
  • Government securities and qualifying corporate bonds
  • Options
  • Debts
  • Tangible movable property
  • Insurance policies
  • Fiduciaries
  • Settled property
  • Charities
  • Personal representatives
  • Partnerships
  • Corporate taxpayers
  • The foreign element
  • Individuals resident or domiciled overseas
  • Overseas trusts
  • Overseas companies
  • Double taxation relief

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