Sumption: Capital Gains Tax
Sumption: Capital Gains Tax encompasses all the legislation and commentary on capital gains tax you will ever need, making it the ultimate reference manual on the subject.
This two binder looseleaf service is issued four times per year (invoiced separately on publication).
Table of contents
Division A - COMMENTARY
Part A1. Capital gains
Part A2. Computation of chargeable gains
Part A3. Businesses
Part A4. Settlements and estates.
Division B - STATUTES
Division C – Not in use
Division D - EXTRA-STATUTORY MATERIALS
Division E - HMRC MATERIALS
Division F - TAX RATES AND TABLES