Core Tax Annual: Capital Gains Tax: 2014/15

ISBN-13: 9781780434247 / Angielski / Miękka / 2014 / 590 str.

Rebecca Cave;Iris Wunschmann-Lyall

Opis

Covering all UK capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this accessible book focuses on the issues and scenarios most commonly encountered by tax advisers. Capital Gains Tax 2014/15 examines the current UK legislation and HMRC guidance in a comprehensive style and will be invaluable for all those who deal with capital gains tax on a regular basis. It includes examples of UK tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up-to-date to the Finance Act 2014. As part of Bloomsbury Professional's Core Tax Annuals, the book includes 'signposts' at the beginning of each chapter, containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter, and examples which are presented in shaded panels for easier reference, makes Capital Gains Tax 2014/15 a convenient and accessible resource.

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 Tax planning versus tax avoidance 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 Venture capital reliefs Chapter 17 Other reliefs