Core Tax Annual: Capital Gains Tax 2009/10

Erscheinungsjahr 2009
ISBN: 978-1-84766-332-0
Verlag: Bloomsbury

Buch, Englisch, 500 Seiten, Format (B × H): 156 mm x 234 mm

Reihe: Core Tax Annuals

impressive mix of simplicity and detail, which could be used alongside the lgislation for comprehensive coverage TaxWriter, Mar 2007 Covering all the capital gains reliefs and exemptions that apply to individuals and trustees, with a breif summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by tax advisers. Contents: Introduction to CGT, Disposals, Computation of gains and losses, Particular assets, Residence, ordinary residence and domicile, Partnerships, Administration of an estate, CGT - Settlements, Companies, CGT planning, Taper Relief, Main residence relief, Hold-over relief for gifts, Roll-over relief for business assets, Incorporation of a business, Enterprise Investment Scheme, Other reliefs

Autoren/Hrsg.

Cave, Rebecca

Harris, Toby

Wunschmann-Lyall, Iris

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Introduction to CGT, Disposals, Computation of gains and losses, Particular assets, Residence, ordinary residence and domicile, Partnerships, Administration of an estate, CGT - Settlements, Companies, CGT planning, Taper Relief, Main residence relief, Hold-over relief for gifts, Roll-over relief for business assets, Incorporation of a business, Enterprise Investment Scheme, Other reliefs