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Tolley's Capital Gains Tax 2017-18 Main Annual

Tolley's Capital Gains Tax 2017-18 Main Annual provides a compact and straightforward account of the law and practice of CGT.
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£136.95
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ISBN/ISSN: 9780754553694

Product description

Tolley's Capital Gains Tax provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered.

Its practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead you directly to all the information you want.

Fully updated to include the relevant capital gains tax rules on this included in F(No 2)A 2017 for individuals and trusts, providing clarity and an outline of future developments. This latest edition also includes extensive coverage of new penalties, various other changes to gains for companies and individuals in FA 2017 and F(No 2)A 2017, as well as the latest cases and statutory instruments.

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Table of contents

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&rsquo
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. Incorporaation 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