Why should you buy Tolley's Capital Gains Tax 2018-19 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.
New for this edition
- Freezing of indexation allowance for companies at December 2017.
- Changes to the charge on beneficiaries who receive capital payments from offshore settlements.
- Extension of the anti-avoidance provisions dealing with depreciatory transactions within groups of companies so that any depreciatory transactions occurring on or after 31 March 1982 are taken into account.
- Revisions to the rules governing partnership returns.
- Technical changes to the double tax relief anti-avoidance rule and the carried interest provisions.
Why buy the book this year?
This year’s capital gains tax annual includes important changes to the way that companies calculate their gains and to the treatment of offshore trusts. In addition, the annual includes dozens of other changes, including the latest cases, statutory instruments and HMRC announcements. Only by buying the latest edition can customers be certain that they are working from up-to-date information.