Core Tax Annual: Capital Gains Tax 2013/14

Capital Gains Tax 2013/14 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis.This established title uses plain English and includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to Finance Act 2013. Bloomsbury Professional Core Tax Annuals include...
More Description

Capital Gains Tax 2013/14 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis.This established title uses plain English and includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to Finance Act 2013. Bloomsbury Professional Core Tax Annuals include '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 2013/14 a convenient and accessible resource.Chapter 1 Introduction to capital gains taxChapter 2 DisposalsChapter 3 Computation of gains and lossesChapter 4 Particular assetsChapter 5 Foreign issuesChapter 6 PartnershipsChapter 7 Administration of an estateChapter 8 Capital gains tax - SettlementsChapter 9 CompaniesChapter 10 Tax planning v tax avoidanceChapter 11 Entrepreneurs' reliefChapter 12 Main residence reliefChapter 13 Hold-over relief for giftsChapter 14 Roll-over relief for business assetsChapter 15 Incorporation of a businessChapter 16 Venture capital reliefsChapter 17 Other reliefsPrevious ISBN: 9781847669568