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Vol 24 No 9 Sept/Oct 2019

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Cover of The Anti-Suit Injunction

The Anti-Suit Injunction

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Bloomsbury Professional Capital Gains Tax 2019/20


ISBN13: 9781526509901
Previous Edition ISBN: 9781526505705
Published: July 2019
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £90.00



Low stock.

This title takes a practical approach to the subject, concentrating on the most commonly found transactions and reliefs. The commentary is cross-referenced to the tax legislation, as well as to the HMRC Manuals and to other HMRC guidance or tools where appropriate. The commentary includes 145 examples, updated to the current tax year.

It examines the current legislation and HMRC guidance in a clear, comprehensive style and is invaluable for all those who deal with capital gains tax on a regular basis.

Covers:

  • Recent developments in CGT
  • Computation of gains and losses and special rules for particular assets
  • CGT for partners and partnership assets
  • CGT in the periods immediately before and after death
  • CGT payable by trusts
  • Charges for non-domicile or non-resident taxpayers and overseas gains
  • Corporate gains, SSE, group reliefs and disincorporation relief
  • Land and property
  • Main residence relief
  • Entrepreneurs' relief
  • Investors' Relief
  • Hold-over relief for gifts
  • Roll-over relief for business assets
  • Relief on incorporation of a business
  • SEIS, EIS and social investment relief (SITR)
  • Relief for losses on loans to traders and on disposal of shares
  • Transfer of shares to Employee Ownership Trust
  • CGT planning and anti-avoidance rules.

Subjects:
Taxation
Contents:
Chapter 1 Introduction to capital gains tax
Chapter 2 Disposals
Chapter 3 Computation of gains and losses
Chapter 4 Particular assets
Chapter 5 Foreign issues
Chapter 6 Partnerships
Chapter 7 Administration of an estate
Chapter 8 Capital gains tax – Settlements
Chapter 9 Companies
Chapter 10 Land and Property
Chapter 11 Main Residence Relief
Chapter 12 Entrepreneurs relief
Chapter 13 Hold-over relief for gifts
Chapter 14 Roll-over relief for business assets
Chapter 15 Incorporation of a business
Chapter 16 Venture capital reliefs
Chapter 17 Investors' reliefs
Chapter 18 Other reliefs
Chapter 19. Tax planning versus tax avoidance
Index

Series: Core Tax Annuals

Bloomsbury Professional Tax Annuals 2019/20: Full Set ISBN 9781526510297
Published August 2019
Bloomsbury Professional
£400.00
Bloomsbury Professional Tax Annuals 2019/20: Extended Set ISBN 9781526510303
Published August 2019
Bloomsbury Professional
£500.00
Bloomsbury Professional Income Tax 2019/20 ISBN 9781526509826
Published July 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional Trusts and Estates Tax 2019/20 ISBN 9781526509987
Published July 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional VAT 2019/20 ISBN 9781526509949
Published June 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional Corporation Tax 2019/20 ISBN 9781526510020
Published June 2019
Bloomsbury Professional
£90.00
Bloomsbury Professional Inheritance Tax 2019/20 ISBN 9781526509864
Published June 2019
Bloomsbury Professional
£90.00
Core Tax Annuals Extended Set of Eight Volumes 2018/19 ISBN 9781526505996
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Corporation Tax 2018/19 ISBN 9781526505743
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Inheritance Tax 2018/19 ISBN 9781526505545
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Full Set 2018/19 ISBN 9781526505989
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Value Added Tax 2018/19 ISBN 9781526505583
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Capital Gains Tax 2018/19 ISBN 9781526505705
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Income Tax 2018/19 ISBN 9781526505620
Published July 2018
Bloomsbury Professional
Out of print
Core Tax Annuals: Trusts and Estates 2018/19 ISBN 9781526505668
Published July 2018
Bloomsbury Professional
Out of print
Land and Buildings Transaction Tax 2017/18 (eBook) ISBN 9781526500700
Published November 2017
Bloomsbury Professional
£72.00 + £14.40 VAT
(ePub)
Buy
Land and Buildings Transaction Tax 2017/18 ISBN 9781526500694
Published November 2017
Bloomsbury Professional
£80.00
Land and Buildings Transaction Tax 2016/17 ISBN 9781784513658
Published January 2017
Bloomsbury Professional
Out of print