This annual handbook provides highly focussed commentary by concentrating on the current tax regime and the most frequently-encountered topics. Designed to be of everyday use it contains many worked examples and extensive topic indexes, case tables and legislation finding lists.
It is also thoroughly cross-referenced to the relevant legislation, cases and HMRC Manuals and to CCH’s British Tax Reporter making it the ideal desktop companion.
The commentary reflects all changes made by the Finance Act 2009.
Contents include:
• Key data
• Capital gains generally
• Calculation of capital gains tax liability
• Completion of capital gains tax return
• Acquisition
• Disposal
• Assets
• Land
• Shares and securities
• Entrepreneur’s relief
• Private residence relief
• Rollover relief
• Gift relief
• Relief on incorporation
• Venture capital reliefs
• Partnerships
• Settlements
• Estates
• Residence and international aspects
CCH CCH enjoys a unique position within the tax, accountancy and business management marketplace.
As a leading service provider to the profession we have an unrivalled view of our customers' needs because we produce and deliver solutions that match their individual requirements — from information to training to software.