Name: Tolley's Capital Gains Tax By Kevin Walton
SKU: 9780754537304
Price: 10.00 USD
Availability: InStock

Tolley's Capital Gains Tax Summary

Tolley's Capital Gains Tax: Main Annual by Kevin Walton

"Tolley's Capital Gains Tax" provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires.

"1. Introduction; 2. Annual rates and exemptions; 3. Anti-avoidance; 4. Appeals; 5. Assessments; 6. Assets; 7. Assets held on 6 April 1965; 8. Assets held on 31 March 1982; 9. Capital sums derived from assets; 10. Charities; 11. Children; 12. Claims; 13. Companies; 14. Companies-corporate finance and intangibles; 15. Computation of gains and losses; 16. Connected persons; 17. Corporate venturing scheme; 18. Death; 19. Double tax relief; 20. Employee share schemes; 21. Enterprise investment scheme; 22. Exemptions and reliefs; 23. Fraudulent or negligent conduct; 24. Furnished holiday accommodation; 25. Gifts; 26. Government securities; 27. Groups of companies; 28. HMRC: administration; 29. HMRC: confidentiality of information; 30. HMRC explanatory publications; 31. HMRC extra-statutory concessions; 32. HMRC statements of practice; 33. Hold-over reliefs; 34. Indexation; 35. Interaction with other taxes; 36. Interest on overpaid tax; 37. Interest and surcharges on unpaid tax; 38. Land; 39. Life insurance policies and deferred annuities; 40. Losses; 41. Market value; 42. Married persons and civil partners; 43. Mineral royalties; 44. Offshore settlements; 45. Overseas matters; 46. Partnerships; 47. Payment of tax notes; 48. Penalties; 49. Private residences; 50. Qualifying corporate bonds; 51. Remittance basis; 52. Residence and domicile; 53. Retirement relief; 54. Returns; 55. Rollover relief-replacement of business assets; 56. Self-assessment; 57. Settlements; 58. Shares and securities; 59. Shares and securities-identification rules; 60. Substantial shareholdings of companies; 61. Taper relief; 62. Time limits-fixed dates; 63. Time limits-miscellaneous; 64. Underwriters at Lloyd's; 65. Unit trusts and other investment vehicles; 66. Venture capital trusts; 67. Wasting assets; 68. Finance act 2006-summary of CGT provisions; 69. Tax case digest; 70. Table of cases; 71. Table of statutes; 72. Table of statutory instruments; 73. Index"

Additional information

Sku

GOR013527698

ISBN 13

9780754537304

ISBN 10

0754537307

Title

Tolley's Capital Gains Tax: Main Annual by Kevin Walton

Author

Kevin Walton

Condition

Used - Like New

Binding type

Paperback

Publisher

LexisNexis UK

Year published

2009-09-16

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 Kevin Walton

Tolley's Capital Gains Tax by Kevin Walton

Summary

Tolley's Capital Gains Tax Summary

Tolley's Capital Gains Tax: Main Annual by Kevin Walton

Table of Contents

Additional information

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