Why you should buy TolleyLibrary Light Tolley's Capital Gains Tax 2017 and Print
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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.
Table of contents
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. Incorporation 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