Subjects:

Taxation, Looseleaf Works

Contents:

Introduction.

General structure of Capital Gains Tax.

Rates of tax.

Administration.

The Ramsay principle.

Assets.

Disposals.

Computation.

Market value.

Valuation for Capital Gains Tax.

The indexation allowance.

Holdover relief.

Exemptions and reliefs.

Land and buildings.

Leases of land and other assets.

The principal private residence exemption.

National heritage property.

Business assets.

Shares.

Government securities and qualifying corporate bonds.

Options.

Debts.

Tangible movable property.

Insurance policies.

Fiduciaries.

Settled property.

Charities.

Personal representatives.

Partnerships.

Corporate taxpayers.

The foreign element.

Individuals resident or domiciled overseas.

Overseas trusts.

Overseas companies.

Double taxation relief.

The leading work on capital gains tax is now to be published in looseleaf format. The combination of definitive guidance and frequent updating will allow practitioners to keep up-to-date more easily and find answers quickly to even the most difficult questions.

The new 5th edition amalgamates the text of the last edition with the material in the 17th cumulative supplement, at a stroke making the work easier to use. All statutory references have been updated and the chapters on the Ramsay principle, holdover relief, business assets and corporate taxpayers have been completely rewritten.

The overall structure of the work remains the same, ensuring practitioners know where to look for the information they need.

• New edition of the definitive text on capital gains tax
• Now published as a user-friendly, single volume looseleaf
• Fully updated to incorporate the latest legislation, such as the 2007 Finance Act
• Updating releases will be published twice a year to keep readers up to date