Edition 2021-22
Publication September 2021
Length 476pp
Suitable for Accountants, tax advisers, in-house tax departments
Price 85.00 (or see Bundles page)
ISBN 9781912386406

Capital Gains Tax 2021-22

£85.00


This book is being updated. You may prefer to order the new edition, planned for June 2022.

This major new title aims to be both the clearest and best single-volume guide to CGT in the UK. 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. 

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).

Stephanie Churchill CTA (Fellow), AAT, TEP has in-depth experience of advising wealthy individuals from a personal perspective and in relation to extracting funds tax efficiently from their companies. She has worked in the tax profession for more than 25 years. Having trained at one of the big 4 accountancy firm, Steph worked in mid-tier accountancy firms for a number of years thereafter. She is founder and co-owner of Churchill Taxation.

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.

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