Bloomsbury Professional Capital Gains Tax 2021/22
Author: Jacquelyn Kimber
Publisher:
Published: 2021
Total Pages: 667
ISBN-13: 9781526518613
DOWNLOAD EBOOKRead and Download eBook Full
Author: Jacquelyn Kimber
Publisher:
Published: 2021
Total Pages: 667
ISBN-13: 9781526518613
DOWNLOAD EBOOKAuthor: JACQUELYN. ERWOOD KIMBER (CHRIS. WUNSCHMANN LYALL, IRIS.)
Publisher:
Published: 2020
Total Pages: 640
ISBN-13: 9781526514684
DOWNLOAD EBOOKAuthor: Jacquelyn Kimber
Publisher: Bloomsbury Professional
Published: 2020-12-24
Total Pages: 664
ISBN-13: 9781526514660
DOWNLOAD EBOOKTaking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2020/21 is an invaluable title for those who deal with capital gains tax on a regular basis. The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following: - The introduction of a requirement for UK resident individuals, trustees and PRs to report and make payments on account of CGT due on disposals of residential property within 30 days of completion. Previously, the 30-day payment and reporting regime had applied only to non-UK residents - The reduction in the lifetime limit for entrepreneurs' relief from £10m to £1m for disposals on or after 11 March 2020 - The renaming of ER to business asset disposal relief - The reduction in the final period exemption for main residence relief from 18 months to 9 months - The restriction of lettings relief to periods where the owner occupies a main residence alongside a tenant - The introduction of a restriction on the set off of capital losses for companies from 1 April 2020, where carried forward losses are above the £5m deductions allowance - Case law - Henkes v HMRC [2020] UKFTT 159 (TC) Tribunal jurisdiction to consider domicile The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Author: Jacquelyn Kimber
Publisher: Bloomsbury Professional
Published: 2022-09-22
Total Pages: 0
ISBN-13: 1526523566
DOWNLOAD EBOOKTaking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2022/23 is an invaluable title for those who deal with capital gains tax on a regular basis. The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Author: Rebecca Cave
Publisher: Bloomsbury Professional
Published: 2019-06-27
Total Pages: 640
ISBN-13: 9781526509901
DOWNLOAD EBOOKCapital Gains Tax 2019/20 is an invaluable title for those who deal with capital gains tax on a regular basis. It examines the current legislation and HMRC guidance in a clear, comprehensive style and covers the following: Recent developments in CGT Computation of gains and losses and special rules for particular assets CGT for partners and partnership assets CGT in the periods immediately before and after death CGT payable by trusts Charges for non-domicile or non-resident taxpayers and overseas gains Corporate gains, SSE and group reliefs Land and property including non-resident CGT Main residence relief Entrepreneurs' relief Investors' Relief Hold-over relief for gifts Roll-over relief for business assets Relief on the incorporation of a business Venture capital reliefs including SEIS, EIS and SITR Relief for losses on loans to traders and on disposal of shares Transfer of shares to an Employee Ownership Trust CGT planning and anti-avoidance rules Taking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, the commentary in this title includes 147 examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table for quick navigation.
Author: Andrew Needham
Publisher:
Published: 2021
Total Pages: 0
ISBN-13: 9781526518255
DOWNLOAD EBOOKAuthor: Rebecca Cave
Publisher:
Published: 2015
Total Pages:
ISBN-13:
DOWNLOAD EBOOKAuthor: Tom Maguire
Publisher: Bloomsbury Publishing
Published: 2021-10-22
Total Pages: 1622
ISBN-13: 1526520044
DOWNLOAD EBOOKIrish Capital Gains Tax provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners' decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance. 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.