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Vol 23 No 5 May/June 2018

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Butterworths Capital Gains Tax Guide

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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.

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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.