Core Tax Annual

Rebecca Cave

• 30 september 2014
• 9781780434247

Samenvatting:

Covering all UK capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this accessible book focuses on the issues and scenarios most commonly encountered by tax advisers. Capital Gains Tax 2014/15 examines the current UK legislation and HMRC guidance in a comprehensive style and will be invaluable for all those who deal with capital gains tax on a regular basis. It includes examples of UK tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up-to-date to the Finance Act 2014. As part of Bloomsbury Professional's Core Tax Annuals, the book includes '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 2014/15 a convenient and accessible resource.