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.

Energy price rises have been amongst the biggest change that has taken place in our society over the last few decades. Their impact, particularly when this book was first published in 1983, had a growing importance in social policy, practice and research, and fuel was, and still is, a major public issue. This collection of essays describes how any why domestic fuel prices have been rising faster than other prices and incomes, what impacts this has on domestic budgets, and the extent of 'fuel poverty'. The resulting problems of debts, disconnections, cold conditions and hypothermia are...

This sixth edition is a practical guide to the rules of UK inheritance tax relief for business, farm, woodland, and heritage property. The book examines both UK legislation and case law in detail, and it provides worked examples to illustrate how principles of tax relief are applied in practice. Numerous references to HMRC guidance and Manuals are also included. The book discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. Most importantly, it contains numerous examples of pitfalls to avoid in...