Tolley's Capital Gains Tax 2016-17 Main Annual

Kevin Walton (Autor)

Buch | Softcover

1756 Seiten

2016 | New edition
Tolley (Verlag)
978-0-7545-5289-5 (ISBN)

Infos

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want, including enhanced coverage of the latest Finance Act.

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Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

Inhalt

1Introduction to capital gains tax
2Annual Rates and Exemptions
3Alternative Finance Arrangements
4Anti-Avoidance
5Appeals
6Assessments
7Assets
8Assets held on 6 April 1965
9Assets held on 31 March 1982
10Capital Sums Derived from Assets
11Charities
12Children
13Claims
14Companies
15Companies — Corporate Finance and Intangibles
16Computation of Gains and Losses
17Connected Persons
18Corporate Venturing Scheme
19Death
20Disclosure of Tax Avoidance Schemes
21Double Tax Relief
22Employee Share Schemes
23Enterprise Investment Scheme
24Entrepreneurs' Relief
25Exemptions and Reliefs
26Furnished Holiday Accommodation
27Gifts
28Government Securities
29Groups of Companies
30HMRC — Administration
31HMRC — Confidentiality of Information
32HMRC Explanatory Publications
33HMRC Extra-Statutory Concessions
34HMRC Investigatory Powers
35HMRC Statements of Practice
36Hold-Over Reliefs
37Incorporation and Disincorporation Reliefs
38Indexation
39Interaction with Other Taxes
40Investors’ Relief
41Land
42Late Payment Interest and Penalties
43Life Insurance Policies and Deferred Annuities
44Losses
45Market Value
46Married Persons and Civil Partners
47Mineral Royalties
48Offshore Settlements
49Overseas Matters
50Partnerships
51Payment of Tax
52Penalties
53Private Residences
54Qualifying Corporate Bonds
55Remittance Basis
56Repayment Interest
57Residence and Domicile
58Returns
59Rollover Relief — Replacement of Business Assets
60Seed Enterprise Investment Scheme
61Self-Assessment
62Settlements
63Shares and Securities
64Shares and Securities — Identification Rules
65Social Investment Relief
66Substantial Shareholdings of Companies
67Time Limits — Fixed Dates
68Time Limits — Miscellaneous
69Underwriters at Lloyd's
70Unit Trusts and Other Investment Vehicles
71Venture Capital Trusts
72Wasting Assets
73Finance Act 2016 — Summary of CGT Provisions
74Tax Case Digest
75Table of Statutes
76Table of Statutory Instruments
77Table of Cases
78Index

Produkt-Details

• Erscheint lt. Verlag: 31.10.2016
• Verlagsort: London
• Sprache: englisch
• Maße: 150 x 228 mm
• Gewicht: 1227 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 0-7545-5289-6 / 0754552896
• ISBN-13: 978-0-7545-5289-5 / 9780754552895
• Zustand: Neuware