Capital Gains Tax 2022-23

<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&nbsp;<a href="/general%2Dtax%2Dannual%2Dbundle%2D%282022%2D23%2Deditions%2D%2D%2D6%2Dtitles%29%7E121" class="" classname="" target="" name=""><b>discounted bundle</b></a>.</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><div><b><font color="#009900">"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."&nbsp;</font></b>- Gill Steel, LawSkills</div><div><br></div><div><br></div><div><h3>New for this edition</h3><div><ul><li>Updated deadlines for reporting disposals</li><li>New case law re whole or part of a business</li><li>New case law re main residence relief ancillary buildings</li><li>New case law re risk-to-capital condition</li><li>Greatly expanded commentary on trusts</li><li>Greater coverage of expenditure incurred by personal representatives</li><li>Pitfalls and planning points added throughout</li><li>All examples reviewed and updated as appropriate</li></ul></div></div><div><div><br></div><div><span style="font-size: small;"><br></span></div><div></div><h3>Contents</h3><div><b><a href="/asps/resources/pdfs/123-2.pdf" class="" classname="" target="_blank" name="">See full table of contents</a></b>&nbsp;(opens new tab)</div><div><br></div><div>INTRODUCTION</div></div><div><div>- Introduction</div><div>- Admin and compliance</div><div><br></div><div>COMPUTATIONS</div><div>- CGT generally</div><div>- Land</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Shares and securities</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Other assets (chattels, debts, securities)</div><div><br></div><div>CGT RELIEFS</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Business asset disposal relief</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Investors' relief</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Main residence relief</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>EIS and venture capital reliefs</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Replacement of business assets (rollover relief)</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Holdover relief</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Incorporation</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Other reliefs</div><div><br></div><div>PARTICULAR TAXPAYERS</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Trusts and settlements</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Deceased estates</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Partnerships</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Non-residents</div><div><br></div><div>APPENDICES</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Tax rates</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Exemptions</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Reliefs and exemptions</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Leases</div><div><span style="font-size: 12px;">-</span><span style="font-size: 12px;">&nbsp;</span>Time limits</div><div><br></div><div><span style="font-size: small;"><br></span></div><div><h3>About the authors</h3></div><div><b><a href="/Andrew-Rainford/" class="" classname="" target="" name="">Andrew Rainford</a></b>&nbsp;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>&nbsp;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>&nbsp;BA, FCA, CTA, TEP is a freelance tax lecturer and examiner.</div></div><div><br></div>