Core Tax Annual: Capital Gains Tax 2015/16

Erscheinungsjahr 2016
ISBN: 978-1-78043-767-5
Verlag: Bloomsbury

Buch, Englisch, 608 Seiten, Format (B × H): 152 mm x 234 mm

Reihe: Core Tax Annuals

Capital Gains Tax 2015/16 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis.

This established title uses plain English and includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to Finance Act 2015.

Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Capital Gains Tax 2015/16 a convenient and accessible resource.

This popular title covers:

Introduction to capital gains tax;
Disposals;
Computation of gains and losses;
Particular assets;
Residence, ordinary residence and domicile;
Partnerships;
Administration of an estate;
Settlements.

Previous print edition ISBN: 9781780434247

Autoren/Hrsg.

Cave, Rebecca

Wünschmann-Lyall, Iris

Erwood, Chris

Fachgebiete

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

Inhaltsverzeichnis

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 Tax planning versus tax avoidance
Chapter 11 Entrepreneurs' relief
Chapter 12 Main residence 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 Other reliefs

Über Autor(innen)

Wünschmann-Lyall, Iris
Iris Wünschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner.

Cave, Rebecca
Rebecca Cave qualified as a Chartered Accountant with KPMG and achieved Chartered Tax Adviser status while working for Robson Rhodes. She is the co-author of the core tax annual: Capital Gains Tax, and of Capital Gains Tax Roll-over Hold-over and Deferrals Reliefs, both published by Bloomsbury Professional. She is also edits Bloomsbury's Tax Rates and Tables.

Rebecca is a member of the ICAEW Tax Faculty's Small Business Tax technical tax committee, and serves the CIOT's Owner Managed Business Tax sub-committee. She is also immediate past chair of the CIOT Mid-Anglia branch.

Rebecca grew up in west Gloucestershire and studied Accountancy at the University of East Anglia. She now lives in Milton Keynes where she writes six days a week and shops on the seventh day.

Erwood, Chris
Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP.

Rebecca Cave FCA, CTA, MBA, is an experienced tax writer specialising in the tax affairs of small and medium-sized businesses.

Iris Wünschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner.

Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP.