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Vol 21 No 11 Nov/Dec 2016

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Whiteman and Sherry on Capital Gains Tax 5th ed Looseleaf


ISBN13: 9781847037107
Previous Edition ISBN: 9781847033048
Latest Release: October 27, 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.

Subjects:
Taxation, Looseleaf Work
Contents:
Introduction.
General structure of Capital Gains Tax.
Rates of tax.
Administration.
The Ramsay principle.
Assets.
Disposals.
Computation.
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.
Shares.
Government securities and qualifying corporate bonds.
Options.
Debts.
Tangible movable property.
Insurance policies.
Fiduciaries.
Settled property.
Charities.
Personal representatives.
Partnerships.
Corporate taxpayers.
The foreign element.
Individuals resident or domiciled overseas.
Overseas trusts.
Overseas companies.
Double taxation relief.

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