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A new edition is due, details can be seen here:
Bloomsbury Professional Capital Gains Tax 2022/23 isbn 9781526523563

Bloomsbury Professional Capital Gains Tax 2021/22


ISBN13: 9781526518590
New Edition ISBN: 9781526523563
Previous Edition ISBN: 9781526514660
Published: October 2021
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £120.00



Despatched in 8 to 10 days.

Also available as

Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2021/22 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:

  • HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
  • HMRC v Embiricos - the Upper Tribunal reversed the FTT decision and determined that HMRC cannot issue a partial closure notice in respect of an enquiry into a taxpayer's claim to the remittance basis without specifying the amount of tax due
  • The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B (Trusts and qualifying period for BADR)
  • Stephen Core v HMRC and Phillips v HMRC (Main residence relief)

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.

Subjects:
Taxation
Contents:
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. Land and property
Chapter 11. Main residence relief
Chapter 12. Business asset disposal relief (formerly entrepreneurs' 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. Investors' relief
Chapter 18. Other reliefs
Chapter 19. Tax planning versus tax avoidance

Series: Core Tax Annuals

Bloomsbury Professional Tax Annuals 2022/23: Full Set ISBN 9781526523778
To be published September 2022
Bloomsbury Professional
£600.00
Bloomsbury Professional: Tax Annuals 2022/23: Extended Set ISBN 9781526523792
To be published September 2022
Bloomsbury Professional
£700.00
Bloomsbury Professional: Trusts and Estates 2022/23 ISBN 9781526523525
To be published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional Capital Gains Tax 2022/23 ISBN 9781526523563
To be published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional Income Tax 2022/23 ISBN 9781526523488
To be published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional: VAT 2022/23 (Value Added Tax) ISBN 9781526523655
To be published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional: National Insurance Contributions 2021/22 ISBN 9781526523730
To be published August 2022
Bloomsbury Professional
£120.00
Bloomsbury Professional Corporation Tax 2022/23 ISBN 9781526523600
To be published August 2022
Bloomsbury Professional
£130.00
Bloomsbury Professional Inheritance Tax 2022/23 ISBN 9781526523440
To be published August 2022
Bloomsbury Professional
£110.00
Bloomsbury Professional: Stamp Taxes 2022/23 ISBN 9781526523693
To be published August 2022
Bloomsbury Professional
£120.00
Bloomsbury Professional Tax Annuals 2021/22: Extended Set ISBN 9781526518682
Published November 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Tax Annuals 2021/22: Full Set ISBN 9781526518637
Published November 2021
Bloomsbury Professional
Out of print
£108.00
(ePub)
Buy
Bloomsbury Professional Trusts and Estates 2021/22 ISBN 9781526518514
Published October 2021
Bloomsbury Professional
£120.00
£108.00
(ePub)
Buy
Bloomsbury Professional Trusts and Estates 2021/22 (eBook) ISBN 9781526518521
Published October 2021
Bloomsbury Professional
£108.00
(ePub)
Buy
Bloomsbury Professional National Insurance Contributions 2021/22 (eBook) ISBN 9781526518651
Published October 2021
Bloomsbury Professional
£117.00
(ePub)
Buy
Bloomsbury Professional VAT 2021/22 (Value Added Tax) ISBN 9781526518231
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2021/22 (eBook) ISBN 9781526518200
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2021/22 ISBN 9781526518194
Published October 2021
Bloomsbury Professional
Out of print
Bloomsbury Professional VAT 2021/22 (Value Added Tax) (eBook) ISBN 9781526518248
Published October 2021
Bloomsbury Professional
Out of print
Stamp Taxes 2021/22 ISBN 9781526518552
Published October 2021
Bloomsbury Professional
£130.00
Bloomsbury Professional National Insurance Contributions 2021/22 ISBN 9781526518675
Published October 2021
Bloomsbury Professional
£130.00
Bloomsbury Professional Inheritance Tax 2021/22 ISBN 9781526518477
Published October 2021
Bloomsbury Professional
£120.00
Bloomsbury Professional Income Tax 2021/22 (eBook) ISBN 9781526518446
Published October 2021
Bloomsbury Professional
£108.00
(ePub)
Buy
Bloomsbury Professional Income Tax 2021/22 ISBN 9781526518439
Published October 2021
Bloomsbury Professional
£120.00
National Insurance Contributions 2020/21 ISBN 9781526514868
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Corporation Tax 2020/21 ISBN 9781526514530
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional VAT 2020/21 (Value Added Tax) ISBN 9781526514615
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Inheritance Tax 2020/21 ISBN 9781526514691
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Capital Gains Tax 2020/21 ISBN 9781526514660
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Trusts and Estates 2020/21 ISBN 9781526514905
Published September 2020
Bloomsbury Professional
Out of print
Bloomsbury Professional Income Tax 2020/21 ISBN 9781526514493
Published September 2020
Bloomsbury Professional
Out of print
Stamp Taxes 2020/21 ISBN 9781526514820
Published September 2020
Bloomsbury Professional
Out of print
Land and Buildings Transaction Tax 2017/18 ISBN 9781526500694
Published November 2017
Bloomsbury Professional
£80.00
Land and Buildings Transaction Tax 2017/18 (eBook) ISBN 9781526500700
Published November 2017
Bloomsbury Professional
£72.00
(ePub)
Buy
Land and Buildings Transaction Tax 2016/17 ISBN 9781784513658
Published January 2017
Bloomsbury Professional
Out of print