Core Tax Annual: Capital Gains Tax 2013/14

Erscheinungsjahr 2013
ISBN: 978-1-78043-155-0
Verlag: TOTTEL PUB

Buch, Englisch, 556 Seiten, Format (B × H): 153 mm x 234 mm

Reihe: Core Tax Annuals

Capital Gains Tax 2013/14 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 2013.

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 2013/14 a convenient and accessible resource.

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 v 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

Previous ISBN: 9781847669568

Autoren/Hrsg.

Wunschmann-Lyall, Iris

Wünschmann-Lyall, Iris

Cave, Rebecca

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 v 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)

Cave, Rebecca
Rebecca Cave is a chartered accountant and chartered tax adviser, whose primary role is tax policy editor at AccountingWEB. She also writes newsletters for various other publishers and is the co-author of the core tax annual: Capital Gains Tax, and of Capital Gains Tax Reliefs of SMEs and Entrepreneurs, both published by Bloomsbury Professional. She is also edits Bloomsbury's Tax Rates and Tables.

In her spare time Rebecca serves on the ICAEW Tax Faculty's Small Business Tax technical committee, the CIOT's Owner Managed Business Tax sub-committee, and the CIOT Mid-Anglia branch committee.

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.

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