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This book is now Out of Print.
A new edition was published, see:
Tolley's Capital Gains Tax 2018-19 isbn 9780754554790

Tolley's Capital Gains Tax 2017-18


ISBN13: 9780754553694
New Edition ISBN: 9780754554790
Previous Edition ISBN: 9780754552895
Published: November 2017
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print




Also available as
£136.95
+ £27.39 VAT
£168.95
+ £17.40 VAT

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT.

Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

Subjects:
Taxation
Contents:
1. Introduction
2. Annual rates and exemptions
3. Alternative Finance Arrangements 4. Anti-avoidance
5. Appeals
6. Assessments
7. Assets
8. Assets held on 6 April 1965
9. Assets held on 31 March 1982
10. Capital sums derived from assets
11. Charities
12. Children
13. Claims
14. Companies
15. Companies-corporate finance and intangibles
16. Computation of gains and losses
17. Connected persons
18. Corporate venturing scheme
19. Death
20. Disclosure of Tax Avoidance Schemes
21. Double tax relief
22. Employee share schemes
23. Enterprise investment scheme
24. Entrepeneurs Relief
25. Exemptions and reliefs
26. Furnished holiday accommodation
27. Gifts
28. Government securities
29. Groups of companies
30. HMRC: administration
31. HMRC: confidentiality of information
32. HMRC explanatory publications
33. HMRC extra-statutory concessions
34. HMRC Investigatory Powers
35. HMRC statements of practice
36. Hold-over reliefs
37. Incorporaation and Disincorporation Reliefs
38. Indexation
39. Interaction with other taxes
40. Land
41. Late Payment Interest and Penalties
42. Life insurance policies and deferred annuities
43. Losses
44. Market value
45. Married persons and civil partners
46. Mineral royalties
47. Offshore settlements
48. Overseas matters
49. Partnerships
50. Payment of tax
51. Penalties
52. Private residences
53. Qualifying corporate bonds
54. Remittance basis
55. Repayment Interest
56. Residence and domicile
57. Returns
58. Rollover relief-replacement of business assets
59. Seed Enterprise Investment Scheme
60. Self-assessment
61. Settlements
62. Shares and securities
63. Shares and securities-identification rules
64. Social Investment relief
65. Substantial shareholdings of companies
66. Time limits-fixed dates
67. Time limits-miscellaneous
68. Underwriters at Lloyd’s
69. Unit trusts and other investment vehicles
70. Venture capital trusts
71. Wasting assets
72. Finance act 2015-summary of CGT provisions
73. Tax case digest
74. Table of statutes
75. Table of statutory instruments
76. Table of cases
77. Index

Series: Tolley's Tax Annuals

Tolley's Tax Planning for Owner-Managed Businesses 2021-22 ISBN 9780754557807
To be published December 2021
LexisNexis Butterworths
£169.99
Tolley's Tax Planning 2021-22 (eBook) ISBN 9780754558255
To be published November 2021
LexisNexis Butterworths
£409.99
Tolley's Tax Planning 2021-22 ISBN 9780754557838
To be published November 2021
LexisNexis Butterworths
£409.99
Tolley's Tax Planning 2021-22 (Book & eBook Pack) ISBN Z000050881912
To be published November 2021
LexisNexis Butterworths
£512.48
Tolley's Taxwise II 2021-22 ISBN 9780754557852
To be published November 2021
LexisNexis Butterworths
£159.99
Tolley's Tax Computations 2021-22 ISBN 9780754557753
To be published November 2021
LexisNexis Butterworths
£169.99
Tolley's Capital Allowances 2021-22 ISBN 9780754557623
To be published November 2021
LexisNexis Butterworths
£169.99
Tolley's Taxwise I 2021-22 ISBN 9780754557845
To be published November 2021
LexisNexis Butterworths
£159.99
Tolley's UK Taxation of Trusts 2021-22 ISBN 9780754557876
To be published October 2021
LexisNexis Butterworths
£194.99
Tolley's International Tax Planning 2020-21 ISBN 9780754557791
To be published October 2021
LexisNexis Butterworths
£269.99
Tolley's Estate Planning 2021-22 ISBN 9780754557654
To be published October 2021
LexisNexis Butterworths
£184.99
Tolley's Property Taxation 2021-22 ISBN 9780754557739
To be published October 2021
LexisNexis Butterworths
£194.99
Tolley's Tax Guide 2021-22 ISBN 9780754557784
To be published September 2021
LexisNexis Butterworths
£129.99
Tolley's Tax Guide 2021-22 (eBook) ISBN 9780754558231
To be published September 2021
LexisNexis Butterworths
£129.99
Tolley's Income Tax 2021-22 (eBook) ISBN 9780754558217
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's Income Tax 2021-22 (Book & eBook Pack) ISBN Z000050882196
To be published September 2021
LexisNexis Butterworths
£212.48
Tolley's Tax Guide 2021-22 (Book & eBook Pack) ISBN Z000050882129
To be published September 2021
LexisNexis Butterworths
£162.48
Tolley's Income Tax 2021-22 ISBN 9780754557692
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's Corporation Tax 2021-22 - Main Annual (eBook) ISBN 9780754558194
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's Corporation Tax 2021-22 - Main Annual ISBN 9780754557647
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's Corporation Tax 2021-22 - Main Annual (Book & eBook Pack) ISBN Z00005088217X
To be published September 2021
LexisNexis Butterworths
£212.48
Tolley's Capital Gains Tax 2021-22 - Main Annual ISBN 9780754557630
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's Capital Gains Tax 2021-22 - Main Annual (Book & eBook Pack) ISBN Z000050882161
To be published September 2021
LexisNexis Butterworths
£212.48
Tolley's Value Added Tax 2021-22: 2nd edition only ISBN 9780754557890
To be published September 2021
LexisNexis Butterworths
£169.99
Finance Act Handbook 2021 ISBN 9781474317955
To be published September 2021
LexisNexis Butterworths
£119.99
Tolley's Value Added Tax 2021-22: 2nd edition only (eBook) ISBN 9780754558248
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's Capital Gains Tax 2021-22 - Main Annual (eBook) ISBN 9780754558187
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's Inheritance Tax 2021-22 (eBook) ISBN 9780754558200
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's Inheritance Tax 2021-22 ISBN 9780754557678
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's National Insurance Contributions 2021-22
Edited by: Vince Ashall
ISBN 9780754557722
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's Inheritance Tax 2021-22 (Book & eBook Pack) ISBN Z000050882188
To be published September 2021
LexisNexis Butterworths
£212.48
Tolley's Stamp Taxes 2021-22 ISBN 9780754557746
To be published September 2021
LexisNexis Butterworths
£194.99
Tolley's National Insurance Contributions 2021-22 (eBook)
Edited by: Vince Ashall
ISBN 9780754558224
To be published September 2021
LexisNexis Butterworths
£169.99
Tolley's National Insurance Contributions 2021-22 (Book & eBook Pack)
Edited by: Vince Ashall
ISBN Z000050882137
To be published September 2021
LexisNexis Butterworths
£212.48
Tolley's VAT Planning 2021-22 ISBN 9780754557906
To be published August 2021
LexisNexis Butterworths
£169.99
Whillans Tax Data 2021-22: Finance Act Edition ISBN 9780754557777
To be published August 2021
LexisNexis Butterworths
£99.99
Tolley's Worldwide Tax Guide 2021-22 ISBN 9781474318150
Published July 2021
LexisNexis Butterworths
£224.99
Tolley's Value Added Tax 2021-22 - 1st & 2nd Editions ISBN 9780754557883
Published May 2021
LexisNexis Butterworths
£245.99
Tolley's Tax Data 2021: Budget Edition ISBN 9780754557760
Published May 2021
LexisNexis Butterworths
£99.99
Tolley's Expatriate Tax Planning 2021-22 ISBN 9780754557661
Published May 2021
LexisNexis Butterworths
£224.99
Tolley's VAT Cases 2021 ISBN 9780754557616
Published February 2021
LexisNexis Butterworths
£229.99
Tolley's Tax Cases 2021 ISBN 9780754557609
Published February 2021
LexisNexis Butterworths
£199.99
Tolley's Taxwise II 2020-21 ISBN 9780754556930
Published January 2021
LexisNexis Butterworths
£149.99
Tolley's Taxwise I 2020-21 ISBN 9780754556923
Published January 2021
LexisNexis Butterworths
£149.99
Tolley's Capital Allowances 2020-21 ISBN 9780754556749
Published January 2021
LexisNexis Butterworths
£159.99
Tolley's Tax Planning 2020-21 (eBook) ISBN 9780754557357
Published January 2021
LexisNexis Butterworths
£389.99
(ePub)
Buy
Tolley's Tax Planning 2020-21 ISBN 9780754556886
Published January 2021
LexisNexis Butterworths
£389.99
Tolley's Tax Planning 2020-21 (Book & eBook Pack) ISBN Z000050880665
Published January 2021
LexisNexis Butterworths
£487.00
(ePub)
Buy
Tolley's Tax Guide 2020-21 (eBook) ISBN 9780754557340
Published December 2020
LexisNexis Butterworths
£119.99
(ePub)
Buy
Tolley's Tax Guide 2020-21 (Book & eBook Pack) ISBN Z000050863345
Published December 2020
LexisNexis Butterworths
£144.00
(ePub)
Buy
Tolley's Tax Guide 2020-21 ISBN 9780754556831
Published December 2020
LexisNexis Butterworths
£119.99
Tolley's National Insurance Contributions 2020-21 (eBook)
Edited by: Vince Ashall
ISBN 9780754557333
Published December 2020
LexisNexis Butterworths
£159.99
(ePub)
Buy
Tolley's National Insurance Contributions 2020-21
Edited by: Vince Ashall
ISBN 9780754556800
Published December 2020
LexisNexis Butterworths
£159.99
Tolley's Inheritance Tax 2020-21 (eBook) ISBN 9780754557319
Published December 2020
LexisNexis Butterworths
£159.99
(ePub)
Buy
Tolley's Inheritance Tax 2020-21 (Book & eBook Pack) ISBN Z000050862969
Published December 2020
LexisNexis Butterworths
£192.00
(ePub)
Buy
Tolley's Value Added Tax 2020-21: 2nd edition only ISBN 9780754556893
Published December 2020
LexisNexis Butterworths
£159.99
Tolley's Inheritance Tax 2020-21 ISBN 9780754556787
Published December 2020
LexisNexis Butterworths
£159.99
Tolley's National Insurance Contributions 2020-21 (Book & eBook Pack)
Edited by: Vince Ashall
ISBN Z000050863264
Published December 2020
LexisNexis Butterworths
£192.00
(ePub)
Buy
Tolley's Capital Gains Tax 2020-21 - Main Annual ISBN 9780754556756
Published December 2020
LexisNexis Butterworths
£159.99
Tolley's Capital Gains Tax 2020-21 - Main Annual (Book & eBook Pack) ISBN Z000050854141
Published December 2020
LexisNexis Butterworths
£192.00
(ePub)
Buy
Tolley's Capital Gains Tax 2020-21 - Main Annual (eBook) ISBN 9780754557296
Published December 2020
LexisNexis Butterworths
£159.99
(ePub)
Buy
Tolley's Tax Planning for Owner-Managed Businesses 2020-21 ISBN 9780754556855
Published December 2020
LexisNexis Butterworths
£159.99
Tolley's Income Tax 2020-21 (Book & eBook Pack) ISBN Z000050863094
Published December 2020
LexisNexis Butterworths
£192.00
(ePub)
Buy
Tolley's Income Tax 2020-21 ISBN 9780754556794
Published December 2020
LexisNexis Butterworths
£159.99
Tolley's Income Tax 2020-21 (eBook) ISBN 9780754557326
Published December 2020
LexisNexis Butterworths
£159.99
(ePub)
Buy
Tolley's Corporation Tax 2020-21 - Main Annual (Book & eBook Pack) ISBN Z000050862977
Published December 2020
LexisNexis Butterworths
£192.00
(ePub)
Buy
Tolley's Corporation Tax 2020-21 - Main Annual ISBN 9780754556763
Published December 2020
LexisNexis Butterworths
£159.99
Tolley's Corporation Tax 2020-21 - Main Annual (eBook) ISBN 9780754557302
Published December 2020
LexisNexis Butterworths
£159.99
(ePub)
Buy
Tolley's Tax Computations 2020-21 ISBN 9780754556824
Published November 2020
LexisNexis Butterworths
£159.99
Tolley's UK Taxation of Trusts 2020-21 ISBN 9780754556954
Published October 2020
LexisNexis Butterworths
£179.99
Tolley's International Tax Planning 2020-21 ISBN 9780754556848
Published October 2020
LexisNexis Butterworths
£249.99
Tolley's Property Taxation 2020-21 ISBN 9780754556985
Published October 2020
LexisNexis Butterworths
£179.99
Tolley's Estate Planning 2020-21 ISBN 9780754556909
Published October 2020
LexisNexis Butterworths
£169.99
Tolley's Stamp Taxes 2020-21 ISBN 9780754556817
Published September 2020
LexisNexis Butterworths
£179.99
Tolley's Tax Data 2020-21: Finance Act Edition ISBN 9780754556725
Published August 2020
LexisNexis Butterworths
£94.99
Tolley's VAT Planning 2020-21 ISBN 9780754556732
Published August 2020
LexisNexis Butterworths
£159.99
Tolley's Expatriate Tax Planning 2020-21 ISBN 9780754556978
Published August 2020
LexisNexis Butterworths
Out of print
Tolley's Worldwide Tax Guide 2020-21 ISBN 9781474314398
Published July 2020
LexisNexis Butterworths
Out of print
Whillans Tax Data 2020-21: Budget Edition ISBN 9780754556688
Published May 2020
LexisNexis Butterworths
Out of print
Tolley's Value Added Tax 2020-21 - 1st & 2nd Editions ISBN 9780754556701
Published April 2020
LexisNexis Butterworths
£229.99
Tolley's VAT Cases 2020 ISBN 9780754556718
Published February 2020
LexisNexis Butterworths
Out of print
Tolley's Tax Cases 2020 ISBN 9780754556695
Published February 2020
LexisNexis Butterworths
Out of print
Tolley's Tax Planning for Owner-Managed Businesses 2019-20 ISBN 9780754556145
Published December 2019
LexisNexis Butterworths
Out of print
Tolley's Estate Planning 2019-20 ISBN 9780754556251
Published September 2019
LexisNexis Butterworths
Out of print
Tolley's Taxwise II 2019-20 ISBN 9780754556190
Published August 2019
LexisNexis Butterworths
Out of print
Tolley's UK Taxation of Trusts 2019-20 ISBN 9780754556213
Published August 2019
LexisNexis Butterworths
Out of print
Tolley's Taxwise I 2019-20 ISBN 9780754556183
Published August 2019
LexisNexis Butterworths
Out of print
Tolley's Property Taxation 2019-20 ISBN 9780754556084
Published August 2019
LexisNexis Butterworths
Out of print
Tolley's Tax Planning 2019-20 ISBN 9780754556176
Published August 2019
LexisNexis Butterworths
Out of print
Tolley's Capital Allowances 2019-20 ISBN 9780754555964
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Value Added Tax 2019-20: 2nd edition only (eBook) ISBN 9780754556534
Published July 2019
LexisNexis Butterworths
Out of print
Out of print
Tolley's Value Added Tax 2019-20: 2nd edition only ISBN 9780754556220
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2019-20 (Book & eBook Pack) ISBN Z000050820816
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Inheritance Tax 2019-20 (Book & eBook Pack) ISBN Z000050820840
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Corporation Tax 2019-20 - Main Annual (eBook) ISBN 9780754556473
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Inheritance Tax 2019-20 (eBook) ISBN 9780754556480
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's International Tax Planning 2019-20 ISBN 9780754556138
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2019-20 ISBN 9780754555988
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Income Tax 2019-20 - Main Annual (eBook) ISBN 9780754556497
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Corporation Tax 2019-20 - Main Annual (Book & eBook Pack) ISBN Z000050820824
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Corporation Tax 2019-20 - Main Annual ISBN 9780754556008
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Inheritance Tax 2019-20 ISBN 9780754556039
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2019-20 (Book & eBook Pack)
Edited by: Vince Ashall
ISBN Z000050820859
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2019-20
Edited by: Vince Ashall
ISBN 9780754556077
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2019-20 (eBook)
Edited by: Vince Ashall

Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Income Tax 2019-20 - Main Annual (Book & eBook Pack) ISBN Z000050820832
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Income Tax 2019-20 - Main Annual ISBN 9780754556053
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2019-20 (eBook) ISBN 9780754556466
Published July 2019
LexisNexis Butterworths
Out of print
Tolley's Worldwide Tax Guide 2019-20 ISBN 9781474311441
Published July 2019
LexisNexis Butterworths
£199.99
Tolley's National Insurance Contributions 2019-20 + Supplement Set ISBN Z000050805183
Published July 2019
LexisNexis Butterworths
£176.95
Tolley's Tax Guide 2019-20 (eBook) ISBN 9780754556510
Published June 2019
LexisNexis Butterworths
Out of print
Tolley's Tax Guide 2019-20 (Book & eBook Pack) ISBN Z000050820867
Published June 2019
LexisNexis Butterworths
Out of print
Tolley's Stamp Taxes 2019-20 ISBN 9780754556091
Published June 2019
LexisNexis Butterworths
Out of print
Tolley's Tax Computations 2019-20 ISBN 9780754556107
Published June 2019
LexisNexis Butterworths
Out of print
Tolley's Tax Guide 2019-20 ISBN 9780754556121
Published June 2019
LexisNexis Butterworths
Out of print
Tolley's VAT Planning 2019-20 ISBN 9780754556237
Published May 2019
LexisNexis Butterworths
Out of print
Tolley's Expatriate Tax Planning 2019-20 ISBN 9780754556022
Published May 2019
LexisNexis Butterworths
Out of print
Whillans Tax Data 2019-20: Finance Act edition ISBN 9780754556114
Published May 2019
LexisNexis Butterworths
Out of print
Tolley's Value Added Tax 2019-20 - 1st & 2nd Editions ISBN 9780754555889
Published March 2019
LexisNexis Butterworths
Out of print
Tolley's Tax Cases 2019 ISBN 9780754555872
Published March 2019
LexisNexis Butterworths
Out of print
Tolley's VAT Cases 2019 ISBN 9780754555896
Published March 2019
LexisNexis Butterworths
£199.99
Tolley's Corporation Tax 2019-20: Post-Budget Supplement & Main Annual ISBN Z000050815472
Published February 2019
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2019-20 Post-Budget Supplement & Main Annual ISBN Z000050815464
Published February 2019
LexisNexis Butterworths
Out of print
Tolley's Income Tax 2019-20: Post-Budget Supplement & Main Annual ISBN Z000050815499
Published February 2019
LexisNexis Butterworths
Out of print
Tolley's Estate Planning 2018-19 ISBN 9780754554837
Published November 2018
LexisNexis Butterworths
Out of print
Tolley's: Tiley & Collison's UK Tax Guide 2018-19 ISBN 9781474303637
Published November 2018
LexisNexis Butterworths
£180.00
Tolley's Taxwise 2018-19: Part II ISBN 9780754555049
Published August 2018
LexisNexis Butterworths
Out of print
Tolley's Capital Allowances 2018-19 ISBN 9780754554776
Published July 2018
LexisNexis Butterworths
Out of print
Tolley's Tax Planning 2018-19 ISBN 9780754554998
Published July 2018
LexisNexis Butterworths
Out of print
Whillans's Worldwide Taxes 2018-19 ISBN 9781474307680
Published July 2018
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2018-19 (eBook) ISBN 9780754555285
Published June 2018
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2018-19 ISBN 9780754554790
Published June 2018
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2018-19 (Book & eBook Pack) ISBN Z000050799507
Published June 2018
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2018-19 + Supplement Set
ISBN Z000050763138
Published June 2018
LexisNexis Butterworths
Out of print
Tolley's Tax Planning for Owner-Managed Businesses 2018-19 ISBN 9780754555025
Published May 2018
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2018-2019 Post-Budget Supplement & Main Annual ISBN Z000050762336
Published February 2018
LexisNexis Butterworths
Out of print
Tolley's Corporation Tax 2018-19: Post-Budget Supplement & Main Annual ISBN Z000050762387
Published February 2018
LexisNexis Butterworths
Out of print
Tolley's Income Tax 2018-19: Post-Budget Supplement & Main Annual ISBN Z000050763030
Published February 2018
LexisNexis Butterworths
Out of print
Tolley's National Insurance Contributions 2017-18 + Supplement Set
ISBN Z000050728316
Published December 2017
LexisNexis Butterworths
Out of print
Tolley's Inheritance Tax 2017-18 ISBN 9780754553793
Published November 2017
LexisNexis Butterworths
Out of print
Tolley's Inheritance Tax 2017-18 (eBook) ISBN 9780754554172
Published November 2017
LexisNexis Butterworths
Out of print
Tolley's Inheritance Tax 2017-18 (Book & eBook Pack) ISBN Z00005070803X
Published November 2017
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2017-18 (eBook) ISBN 9780754554196
Published November 2017
LexisNexis Butterworths
Out of print
Tolley's Capital Gains Tax 2017-18 (Book & eBook Pack) ISBN Z000050707823
Published November 2017
LexisNexis Butterworths
Out of print
Tolley's Pensions Taxation 2016-17 ISBN 9780754552642
Published December 2016
LexisNexis Butterworths
£119.13
Tolley's Pensions Taxation 2015-16 ISBN 9780754550778
Published October 2015
LexisNexis Butterworths
Out of print
Out of print
Tolley's Partnership Taxation ISBN 9780754541776
Published December 2012
LexisNexis Butterworths
£118.00
Publication Abandoned
Publication Abandoned