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Bloomsbury Professional Capital Gains Tax 2022/23
Bloomsbury Professional Capital Gains Tax 2022/23
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Description
Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2022/23 is an invaluable title for those who deal with capital gains tax on a regular basis.
The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance.
This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Table of Contents
Chapter 2 Disposals
Chapter 3 Computation of gains and losses
Chapter 4 Particular assets
Chapter 5 Foreign issues
Chapter 6 Partnerships
Chapter 7 Administration of an estate
Chapter 8 Capital gains tax – settlements
Chapter 9 Companies
Chapter 10 Land and property
Chapter 11 Main residence relief
Chapter 12 Business asset disposal relief (formerly entrepreneurs' relief)
Chapter 13 Hold-over relief for gifts
Chapter 14 Roll-over relief for business assets
Chapter 15 Incorporation of a business
Chapter 16 Venture capital reliefs
Chapter 17 Investors' relief
Chapter 18 Other reliefs
Chapter 19 Tax planning versus tax avoidance
Product details
| Published | 25 Aug 2022 |
|---|---|
| Format | Ebook (Epub & Mobi) |
| Edition | 1st |
| Extent | 672 |
| ISBN | 9781526523570 |
| Imprint | Bloomsbury Professional |
| Series | Core Tax Annuals |
| Publisher | Bloomsbury Publishing |
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