Core Tax Annual: Capital Gains Tax 2011/12: 2011/12

ISBN-13: 9781847667571 / Angielski / Miękka / 2011 / 514 str.

Iris Wunschmann-Lyall;Rebecca Cave;Toby Harris

Opis

Covering all the UK's capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by UK tax advisers. Capital Gains Tax 2011/12 examines the UK's current legislation and HMRC guidance in a comprehensive and accessible style.

Spis treści

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 Capital gains tax planning; Chapter 11 Entrepreneurs' relief; Chapter 12 Main residence relief; Chapter 13 Hold-over relief for gifts; Chapter 14 Roll-over relief for business assets; Chapter 15 Incorporation of a business; Chapter 16 Enterprise Investment Scheme; Chapter 17 Other reliefs.