Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


Whiteman and Sherry on Capital Gains Tax 5th ed Looseleaf

ISBN13: 9781847037107
Previous Edition ISBN: 9781847033048
Latest Release: August 30, 2016
Publisher: Sweet & Maxwell Ltd Subscriptions
Country of Publication: UK
Format: Looseleaf
Price: £584.00
Subscription Type: Pay-as-you-go

This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

Whiteman & Sherry on Capital Gains Tax explores every aspect of the law that impacts on capital gains tax. It looks at the case law analysing the major decisions of the courts and their implications. It examines the statutory provisions, identifying areas of difficulty and offering the authors views. Now published in a new looseleaf edition with updates twice a year.

Whiteman & Sherry on Capital Gains Tax presents the law under four topics: 1. Assets, disposal and computation 2. Particular assets 3. Particular taxpayers 4. The foreign element

Assets, disposal and computation
This section analyses the general rules which apply. It:-

  • Identifies what amounts to an asset
  • Discusses the leading cases of Marren v Ingles and Zim Properties v Procter
  • Valuation; putting Mansworth v Jelley in context along with older authorities and most recently Company ‘A’ v HMRC
  • Analyses the remains of hold-over relief
  • Explains the recent anti-avoidance rules relating to losses
Particular assets
Whiteman & Sherry on Capital Gains Tax looks in detail at the various rules on particular classes of assets, analysing the law and the cases. Specific topics covered include:-
  • Land and buildings including leases and private residences
  • Business assets, shares, securities and qualifying corporate bonds
  • Options, debts, tangibles and intangibles; with case analysis and the authors’ views on difficulties with statutory development
Particular taxpayers
This section includes chapters covering trustees, personal representatives, charities and partnerships.

The foreign element
This section examines the jurisdictional limits and outlines the new remittance basis as it affects non-domiciled individuals and overseas trusts. It provides you with analysis of overseas companies and double taxation relief.

The structure of tax and conceptual developments
The origins and developments of capital gains tax are set out and the parallel development of the new approach is analysed from Ramsay to Scottish Provident via Furniss & Dawson, Craven v White, MacNiven v Westmoreland, Campbell v IRC, Carreras v Stamp Commissioner and Barclays Mercantile. The influence of the EU treaties is examined in the de Lasteyrie du Saillant and N v Inspecteur van de Belastingdienst cases.

In its new looseleaf format Whiteman & Sherry on Capital Gains Tax provides you with two regular updates each year. For example, an updating release will be sent through with expert analysis of the latest case law which you can insert into the relevant chapters of the work. You’ll also receive an updating release as each Finance Act comes into force so you know you have the most up-to-date source to rely upon.

Taxation, Looseleaf Work
General structure of Capital Gains Tax.
Rates of tax.
The Ramsay principle.
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.
Government securities and qualifying corporate bonds.
Tangible movable property.
Insurance policies.
Settled property.
Personal representatives.
Corporate taxpayers.
The foreign element.
Individuals resident or domiciled overseas.
Overseas trusts.
Overseas companies.
Double taxation relief.

Recent Subscription Releases:

Part Price
Release 30
August 30, 2016
Release 29
June 29, 2016
Release 28
March 30, 2016
Release 27
January 14, 2016
Release 26
October 29, 2015
Release 25
August 27, 2015
Release 24
June 26, 2015
Release 23
March 26, 2015
Release 22
December 18, 2014
Release 21
October 29, 2014
Release 20
August 28, 2014
Release 19
June 27, 2014
Release 18
April 29, 2014
Release 17
December 12, 2013
Release 16
September 26, 2013
Release 15
June 26, 2013
Release 14
April 26, 2013
Release 13
January 28, 2013
Release 12
October 26, 2012
Release 11
September 25, 2012
Release 10
April 26, 2012
Release 9
January 13, 2012
Release 8
October 28, 2011
Release 7
July 20, 2011
Release 6
December 09, 2010
Release 5
October 18, 2010
Release 4
June 25, 2010
Release 3
December 22, 2009
Release 2
October 19, 2009
Release 1
June 19, 2009

Please contact our subscriptions team if any further information is required.