|Suitable for||Accountants, tax advisers, in-house tax departments|
|Price||£95.00 (or as a bundle - click on image below)|
Capital Gains Tax 2022-23
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 email@example.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.
IntroductionAdmin and compliance
CGT generallyLandShares and securitiesOther assets (chattels, debts, securities)
Business asset disposal reliefInvestors' reliefMain residence reliefEIS and venture capital reliefsReplacement of business assets (rollover relief)Holdover reliefIncorporationOther reliefs
Trusts and settlementsDeceased estatesPartnershipsNon-residents
Tax ratesExemptionsReliefs and exemptionsLeasesTime 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.