ISBN-13: 9781526518590 / Angielski / Miękka / 2021 / 672 str.
Chapter 1 Introduction to capital gains tax 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
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