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Tolley's Capital Gains Tax 2016-17 Main Annual

Tolley's Capital Gains Tax 2016-17 Main Annual provides a compact and straightforward account of the law and practice of CGT.

Publisher: LNUK
Print
£129.95
Quantity
Free delivery for UK
In Stock
Published:
ISBN/ISSN: 9780754552895
Publisher: LNUK

Product description

Why you should buy Tolley's Capital Gains Tax 2016-17 Main Annual


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.

Featured authors

Table of contents

Contents

1 Introduction to capital gains tax
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 Entrepreneurs' 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 Investors’ Relief
41 Land
42 Late Payment Interest and Penalties
43 Life Insurance Policies and Deferred Annuities
44 Losses
45 Market Value
46 Married Persons and Civil Partners
47 Mineral Royalties
48 Offshore Settlements
49 Overseas Matters
50 Partnerships
51 Payment of Tax
52 Penalties
53 Private Residences
54 Qualifying Corporate Bonds
55 Remittance Basis
56 Repayment Interest
57 Residence and Domicile
58 Returns
59 Rollover Relief — Replacement of Business Assets
60 Seed Enterprise Investment Scheme
61 Self-Assessment
62 Settlements
63 Shares and Securities
64 Shares and Securities — Identification Rules
65 Social Investment Relief
66 Substantial Shareholdings of Companies
67 Time Limits — Fixed Dates
68 Time Limits — Miscellaneous
69 Underwriters at Lloyd's
70 Unit Trusts and Other Investment Vehicles
71 Venture Capital Trusts
72 Wasting Assets
73 Finance Act 2016 — Summary of CGT Provisions
74 Tax Case Digest
75 Table of Statutes
76 Table of Statutory Instruments
77 Table of Cases
78 Index