Capital Gains Tax 2017/18 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis.This established title uses plain English and includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to Finance Act 2017. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, makes Capital Gains Tax 2017/18 a convenient and accessible resource. This popular title covers: Introduction to capital gains tax; Disposals; Computation of gains and losses; Particular assets; Residence, ordinary residence and domicile; Partnerships; Administration of an estate; Settlements.
Assume , for example , that a taxpayer transfers capital property having an original cost of $ 20 , a V - day value of $ 100 , and a value of $ 140 at the time of the transfer in return for common shares of the transferee corporation .
A Student's Approach to Taxation in South Africa, 2021
These problems were discussed in depth during the 2003 conference of the European Association of Tax Law Professors (EATLP) in Cologne. This book contains the proceedings of this conference.
The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law.
Veräußerungsgewinne im internationalen Steuerrecht
Practical Business Tax: New Capital Gains Tax : 9 July 1986
Practical Business Tax: Capital Gains Tax : 21 November 1985
Practical Business Tax: Capital Gains Tax, 1, 15 and 22 October 1987
Capital Gains Tax: 2004/2005
This book is endorsed by the Chartered Institute of Taxation (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material.