The British Tax Guide series is a major new series of annual books from CCH finally providing you with a genuine alternative to more established similar titles from other publishers. British Tax Guide: Capital Gains Tax 2007-08 contains a full commentary on this complex tax.
Containing exhaustive cross-references to legislation, cases and official guidance manuals, this handbook is also designed to remain practical for everyday use. It contains numerous worked examples throughout together with extensive topic indexes, case tables and legislation finding lists. Full cross-references to the British Tax Reporter are also provided.
British Tax Guide: Capital Gains Tax 2007-08 is fully updated to take into account the Finance Act 2007.
Contents
Key data
Capital gains tax generally
Calculation of CGT liability
Completion of CGT return
Acquisition
Disposal
Assets
Land
Shares and securities
Taper relief
Private residence relief
Rollover relief
Gift relief
Relief on incorporation
Venture capital trusts
Partnerships
Trusts
Estates
Residence and international aspects
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