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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.