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Wildy’s Book News

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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

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 Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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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.