Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 23 No 5 May/June 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

Price: £110.00

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Lowe legislation jp
Sealy millman 2018 jp
Desmith out now
Luba housing
Biall2018b
Smpc30unti31jul

System Upgrade

Due to an overnight system upgrade eBook orders will not be processed between 10pm on 18/06/18 and 9am on 19/06/18. We are sorry for any inconvenience caused.

Hide this message

Butterworths Capital Gains Tax Guide

Image not available lge
Giles ClarkeBarrister, The Middle Temple and Lecturer in Law, University of Bristol

ISBN13: 9780406505507
ISBN: 0406505500
Published: September 1989
Publisher: LexisNexis Butterworths
Format: Paperback
Price: Out of print



This book is a systematic examination of the new Capital Gains Tax as it exists after the 1988 Finance Act, which explains its general principles, chargeable entities, exemptions and deferrals. This book should be a useful reference guide for professionals in the banking and financial community as well as the general public.

Image not available lge
Contents:
Part 1 General principles: gains and losses; assets; disposals; market value and connected persons.
Part 2 Computation: consideration; allowable expenditure; pooling and identification; 1982 rebasing; indexation.
Part 3 Chargeable entities: individuals; companies; trusts and settlements.
Part 4 Exemptions: private residences; exempt intangibles; exempt chattels; retirement relief; death.
Part 5 Deferrals: hold-over relief; replacement of business assets; other roll-over reliefs; reorganizations, mergers and reconstructions.
Part 6 Foreign element: territorial limits; shareholders in non-resident companies; beneficiaries and non-resident trusts.
Part 7 Tax planning in the new environment: personal planning; business planning; capital and income.