Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Borderlines in Private Law

Borderlines in Private Law

Edited by: William Day, Julius Grower
Price: £90.00

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION
The Law of Rights of Light 2nd ed



 Jonathan Karas


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Butterworths Capital Gains Tax Guide

Giles ClarkeBarrister, The Middle Temple and Lecturer in Law, University of Bristol

ISBN13: 9780406505507
ISBN: 0406505500
Published: September 1989
Publisher: LexisNexis Butterworths
Format: Paperback
Price: Out of print



This book is a systematic examination of the new Capital Gains Tax as it exists after the 1988 Finance Act, which explains its general principles, chargeable entities, exemptions and deferrals. This book should be a useful reference guide for professionals in the banking and financial community as well as the general public.

Contents:
Part 1 General principles: gains and losses; assets; disposals; market value and connected persons.
Part 2 Computation: consideration; allowable expenditure; pooling and identification; 1982 rebasing; indexation.
Part 3 Chargeable entities: individuals; companies; trusts and settlements.
Part 4 Exemptions: private residences; exempt intangibles; exempt chattels; retirement relief; death.
Part 5 Deferrals: hold-over relief; replacement of business assets; other roll-over reliefs; reorganizations, mergers and reconstructions.
Part 6 Foreign element: territorial limits; shareholders in non-resident companies; beneficiaries and non-resident trusts.
Part 7 Tax planning in the new environment: personal planning; business planning; capital and income.