Capital Gains Tax 2023-24

The 2023-24 edition may now be ordered, singly or as part of the General Tax Annuals bundle. Payment will be taken immediately and the book(s) will be dispatched when published, between May and August 2023. (Please contact us if you prefer to buy the 2022-23 edition, which is still in stock.)

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

Contents (in brief)

• Introduction
• Computation
• CGT reliefs
• Particular taxpayers
• Appendices

New for this edition

• text and examples updated throughout for reducing annual exempt amount;
• major extension of the commentary on main residence relief;
• practical point about the 60-day reporting rule;
• case law developments in relation to business asset disposal relief;
• case law in relation to enterprise investment scheme.

The following table of contents and extract are from the 2022-23 edition. These will be updated approximately two weeks before publication.

VIEW FULL TABLE OF CONTENTS

VIEW SAMPLE EXTRACT