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


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.

  • 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). Read more here.

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. Read more here.

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. Read more here.

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