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Edition 2022-23
Published June 2022
Length 515 pages
Suitable for Accountants, tax advisers, in-house tax departments
Price 95 (or see bundle discounts)
ISBN 9781912386635

Capital Gains Tax 2022-23

£95.00


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 discounted bundle.

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.

"Anyone engaged in private client work will appreciate having this book on their shelf as a useful reminder of the many issues arising on handling assets for clients of all sorts." - Gill Steel, LawSkills


New for this edition

  • Updated deadlines for reporting disposals
  • New case law re whole or part of a business
  • New case law re main residence relief ancillary buildings
  • New case law re risk-to-capital condition
  • Greatly expanded commentary on trusts
  • Greater coverage of expenditure incurred by personal representatives
  • Pitfalls and planning points added throughout
  • All examples reviewed and updated as appropriate


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


About the authors

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.

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