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

Wildy’s Book News

Book News cover photo

Vol 22 No 4 April/May 2017

Book of the Month

Cover of Whistleblowing: Law and Practice

Whistleblowing: Law and Practice

Price: £175.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


UK Public Holiday May 2017

Wildy's will be closed on Monday 29th May and will re-open on Tuesday 30th May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual Credit Cards will not be charged until the order is processed and ready to despatch.

Any non-UK eBook orders placed after 5pm on the Friday 26th May will not be processed until Tuesday 30th May. UK eBook orders will be processed as normal.

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.