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Core Tax Annual: Capital Gains Tax 2013/14 - Core Tax Annuals (Paperback)
  • Core Tax Annual: Capital Gains Tax 2013/14 - Core Tax Annuals (Paperback)

Core Tax Annual: Capital Gains Tax 2013/14 - Core Tax Annuals (Paperback)

Paperback Published: 29/09/2013
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Capital Gains Tax 2013/14 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis. This established title uses plain English and includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to Finance Act 2013. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Capital Gains Tax 2013/14 a convenient and accessible resource. 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 Previous ISBN: 9781847669568

Publisher: Bloomsbury Publishing PLC
ISBN: 9781780431550

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