Edition 2022-23
Publication June 2022
Length 500pp approx.
Suitable for Accountants, tax advisers, in-house tax departments
Price 95.00 (or as a bundle - click on image below)
ISBN 9781912386635

Capital Gains Tax 2022-23

£95.00


If ordering here, payment will be taken now, and the book will be dispatched as soon as it is published, which is estimated to be in June 2022. If you prefer to pay only when the book is published, please call us on 01244 342179, or email orders@claritaxbooks.com.

Written for accountants and tax specialists, the text is arranged across four major sections, with 18 chapters. With expert commentary from specialist authors, the book covers all the basics, but also does much more. It addresses the difficult areas practitioners come across in their day-to-day work, including (for example) main residence relief, business asset disposal relief, partnerships, deceased estates, and much more. Available on its own or as part of a series of six annuals - click on image below for details. 

The book follows the same approach to clarity and ease of use that is already familiar to practitioners using our more specialist titles. The logical table of contents, as well as the comprehensive indexing, makes it easy for readers to find what they are after.

Contents

Introduction
Introduction
Admin and compliance

Computations
CGT generally
Land
Shares and securities
Other assets (chattels, debts, securities)

CGT reliefs
Business asset disposal relief
Investors' relief
Main residence relief
EIS and venture capital reliefs
Replacement of business assets (rollover relief)
Holdover relief
Incorporation
Other reliefs

Particular taxpayers
Trusts and settlements
Deceased estates
Partnerships
Non-residents

Appendices
Tax rates
Exemptions
Reliefs and exemptions
Leases
Time limits

Andrew Rainford BA (Hons), ATT, CTA is the editor in chief of Tax for Professionals (Indicator-FL Memo).

Lucy Webb ACA CTA is a freelance tax writer. Lucy specialises in writing about recent cases in income tax and capital gains tax, and is a regular contributor to AccountingWEB. Prior to writing, Lucy worked in the asset management tax team at Deloitte.

Megan Saksida BA, FCA, CTA, TEP is a freelance tax lecturer and examiner.

Other Titles You May Be Interested In