Buch, Englisch, 1424 Seiten, Hardback, Format (B × H): 156 mm x 248 mm
Buch, Englisch, 1424 Seiten, Hardback, Format (B × H): 156 mm x 248 mm
ISBN: 978-1-5265-2003-6
Verlag: Bloomsbury
This new edition has been updated to take account of the Finance Act 2020.
Contents include: Statutory interpretation; What is an asset; What is a disposal; Persons chargeable; Married couples and civil partnerships; Taxation of partnerships; Computational rules; Shares; Financial instruments; Debts; Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA 2014 transactions.
Autoren/Hrsg.
Weitere Infos & Material
Chapter 1: Introduction and definitions
Chapter 2: Interpretation and Application of Tax Statute
Chapter 3: Assets
Chapter 4: What is a Disposal?
Chapter 5: Treatment of Residents and Non-Residents
Chapter 6: Married Persons and Civil Partners
Chapter 7: Partnerships
Chapter 8: Computational Rules
Chapter 9: Reliefs and Exemptions
Chapter 10: Share Dealings
Chapter 11: Corporate Reorganisations
Chapter 12: Debts
Chapter 13: Financial Transactions
Chapter 14: Trusts
Chapter 15: Anti-Avoidance
Chapter 16: Capital Gains Tax and Companies
Chapter 17: Administration
Chapter 18: Relief for Double Taxation from Capital Gains Tax Perspective
Chapter 19: Transactions Permitted by The Companies Act 2014
Chapter 20: Development Land