Name: Tolley's Capital Gains Tax 2016-17 Main Annual By Kevin Walton
SKU: 9780754552895
Price: 18.99 EUR
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Tolley's Capital Gains Tax 2016-17 Main Annual Summary

Tolley's Capital Gains Tax 2016-17 Main Annual by Kevin Walton

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.

1 Introduction to capital gains tax 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 Entrepreneurs' 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 Incorporation and Disincorporation Reliefs 38 Indexation 39 Interaction with Other Taxes 40 Investors' Relief 41 Land 42 Late Payment Interest and Penalties 43 Life Insurance Policies and Deferred Annuities 44 Losses 45 Market Value 46 Married Persons and Civil Partners 47 Mineral Royalties 48 Offshore Settlements 49 Overseas Matters 50 Partnerships 51 Payment of Tax 52 Penalties 53 Private Residences 54 Qualifying Corporate Bonds 55 Remittance Basis 56 Repayment Interest 57 Residence and Domicile 58 Returns 59 Rollover Relief - Replacement of Business Assets 60 Seed Enterprise Investment Scheme 61 Self-Assessment 62 Settlements 63 Shares and Securities 64 Shares and Securities - Identification Rules 65 Social Investment Relief 66 Substantial Shareholdings of Companies 67 Time Limits - Fixed Dates 68 Time Limits - Miscellaneous 69 Underwriters at Lloyd's 70 Unit Trusts and Other Investment Vehicles 71 Venture Capital Trusts 72 Wasting Assets 73 Finance Act 2016 - Summary of CGT Provisions 74 Tax Case Digest 75 Table of Statutes 76 Table of Statutory Instruments 77 Table of Cases 78 Index

Additional information

Sku

GOR013259907

ISBN 13

9780754552895

ISBN 10

0754552896

Title

Tolley's Capital Gains Tax 2016-17 Main Annual by Kevin Walton

Author

Kevin Walton

Condition

Used - Like New

Binding type

Paperback

Publisher

LexisNexis UK

Year published

20161031

Number of pages

1756

Prizes

N/A

Cover note

Book picture is for illustrative purposes only, actual binding, cover or edition may vary.

Note

The book has been read, but looks new. The book cover has no visible wear, and the dust jacket is included if applicable. No missing or damaged pages, no tears, possible very minimal creasing, no underlining or highlighting of text, and no writing in the margins

Tolley's Capital Gains Tax 2016-17 Main Annual Kevin Walton

Tolley's Capital Gains Tax 2016-17 Main Annual by Kevin Walton

Summary

Tolley's Capital Gains Tax 2016-17 Main Annual Summary

Tolley's Capital Gains Tax 2016-17 Main Annual by Kevin Walton

Table of Contents

Additional information

Customer Reviews - Tolley's Capital Gains Tax 2016-17 Main Annual