Capital Gains Tax 2022-23

<div><i><font color="#cc0000">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&nbsp;call us on 01244 342179, or&nbsp;email orders@claritaxbooks.com.</font></i></div><div><br></div><div><b>Written for accountants and tax specialists</b>, 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.&nbsp;</div><div><br></div><div>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.</div><div><br></div><h3>Contents</h3><div><b>Introduction</b><br></div><blockquote style="margin: 0 0 0 10px; border: none; padding: 0px;"><div>Introduction</div><div>Admin and compliance</div></blockquote><div><b><br></b></div><div><b>Computations</b><br></div><blockquote style="margin: 0 0 0 10px; border: none; padding: 0px;"><div>CGT generally</div><div>Land</div><div>Shares and securities</div><div>Other assets (chattels, debts, securities)</div></blockquote><div><b><br></b></div><div><b>CGT reliefs</b><br></div><blockquote style="margin: 0 0 0 10px; border: none; padding: 0px;"><div>Business asset disposal relief</div><div>Investors' relief</div><div>Main residence relief</div><div>EIS and venture capital reliefs</div><div>Replacement of business assets (rollover relief)</div><div>Holdover relief</div><div>Incorporation</div><div>Other reliefs</div></blockquote><div><b><br></b></div><div><b>Particular taxpayers</b><br></div><blockquote style="margin: 0 0 0 10px; border: none; padding: 0px;"><div>Trusts and settlements</div><div>Deceased estates</div><div>Partnerships</div><div>Non-residents</div></blockquote><div><b><br></b></div><div><b>Appendices</b><br></div><blockquote style="margin: 0 0 0 10px; border: none; padding: 0px;"><div>Tax rates</div><div>Exemptions</div><div>Reliefs and exemptions</div><div>Leases</div><div>Time limits</div></blockquote><div><div><br></div></div><div><b><a href="/Andrew-Rainford/" class="" classname="" target="" name="">Andrew Rainford</a></b> BA (Hons), ATT, CTA&nbsp;is the editor in chief of Tax for Professionals (Indicator-FL Memo).<b><i></i></b></div><div><br></div><div><b><a href="/Lucy-Webb/" class="" classname="" target="" name="">Lucy Webb</a></b> ACA CTA&nbsp;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.</div><div><b><i><br></i></b></div><div><b><a href="/Megan-Saksida/" class="" classname="" target="" name="">Megan Saksida</a></b> BA, FCA, CTA, TEP is a freelance tax lecturer and examiner.</div>