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Vol 25 No 2 Feb/March 2020

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Bloomsbury Professional Capital Gains Tax 2020/21


ISBN13: 9781526514660
Previous Edition ISBN: 9781526509901
To be Published: September 2020
Publisher: Bloomsbury Professional NYP
Country of Publication: UK
Format: Paperback
Price: £100.00



Capital Gains Tax 2020/21 is an invaluable title for those who deal with capital gains tax on a regular basis. It examines the current legislation and HMRC guidance in a clear, comprehensive style and covers the following:

  • 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 and group reliefs
  • Land and property including non-resident CGT
  • Main residence relief
  • Entrepreneurs’ relief 
  • Investors’ Relief
  • Hold-over relief for gifts
  • Roll-over relief for business assets
  • Relief on the incorporation of a business
  • Venture capital reliefs including SEIS, EIS and SITR
  • Relief for losses on loans to traders and on disposal of shares
  • Transfer of shares to an Employee Ownership Trust
  • CGT planning and anti-avoidance rules

Taking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, the commentary in this title includes 147 examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance.

This accessible reference guide has a user­friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table for quick navigation.

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’ relief
Chapter 18. Other reliefs
Chapter 19. Tax planning versus tax avoidance

Series: Core Tax Annuals

Bloomsbury Professional Tax Annuals 2020/21: Full Set ISBN 9781526514943
To be published October 2020
Bloomsbury Professional NYP
£500.00
Bloomsbury Professional Tax Annuals 2020/21: Extended Set ISBN 9781526514950
To be published October 2020
Bloomsbury Professional NYP
£600.00
Bloomsbury Professional Trusts and Estates 2020/21 ISBN 9781526514905
To be published September 2020
Bloomsbury Professional NYP
£100.00
National Insurance Contributions 2020/21 ISBN 9781526514868
To be published September 2020
Bloomsbury Professional NYP
£120.00
Bloomsbury Professional Corporation Tax 2020/21 ISBN 9781526514530
To be published September 2020
Bloomsbury Professional NYP
£110.00
Bloomsbury Professional Inheritance Tax 2020/21 ISBN 9781526514691
To be published September 2020
Bloomsbury Professional NYP
£100.00
Bloomsbury Professional VAT 2020/21 ISBN 9781526514615
To be published September 2020
Bloomsbury Professional NYP
£100.00
Bloomsbury Professional Income Tax 2020/21 ISBN 9781526514493
To be published September 2020
Bloomsbury Professional NYP
£100.00
Bloomsbury Professional Tax Annuals 2019/20: Full Set ISBN 9781526510297
Published August 2019
Bloomsbury Professional
Bloomsbury Professional Tax Annuals 2019/20: Extended Set ISBN 9781526510303
Published August 2019
Bloomsbury Professional
Bloomsbury Professional Trusts and Estates 2019/20 ISBN 9781526509987
Published July 2019
Bloomsbury Professional
Bloomsbury Professional Income Tax 2019/20 ISBN 9781526509826
Published July 2019
Bloomsbury Professional
Bloomsbury Professional Corporation Tax 2019/20 ISBN 9781526510020
Published June 2019
Bloomsbury Professional
Bloomsbury Professional VAT 2019/20 ISBN 9781526509949
Published June 2019
Bloomsbury Professional
Core Tax Annuals: Trusts and Estates 2018/19 ISBN 9781526505668
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: 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: Income Tax 2018/19 ISBN 9781526505620
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 Extended Set of Eight Volumes 2018/19 ISBN 9781526505996
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
Land and Buildings Transaction Tax 2017/18 (eBook) ISBN 9781526500700
Published November 2017
Bloomsbury Professional
£86.40
(ePub)
Buy
Land and Buildings Transaction Tax 2017/18 ISBN 9781526500694
Published November 2017
Bloomsbury Professional
Land and Buildings Transaction Tax 2016/17 ISBN 9781784513658
Published January 2017
Bloomsbury Professional
Out of print