Tolley's Capital Gains Tax 2010-11 Budget Edition & Main Annual
- Availability:
- Discontinued
- Product Id:
- ukprod9780754540052CG10MW
- Product Code:
- CG10MW
- ISBN/ISSN:
- 9780754540052
- Publication Date:
- 26/04/2010
- Format:
- Price:
- £125.95
Tolley's Capital Gains Tax provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered.
Its practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead you directly to all the information you want.
Price includes a post-Budget 2010 Supplement published in April and a full edition post-Finance Act 2010 published in September (also available separately).
1. Introduction;
2. Annual rates and exemptions;
3. Anti-avoidance;
4. Appeals;
5. Assessments;
6. Assets;
7. Assets held on 6 April 1965;
8. Assets held on 31 March 1982;
9. Capital sums derived from assets;
10. Charities;
11. Children;
12. Claims;
13. Companies;
14. Companies-corporate finance and intangibles;
15. Computation of gains and losses;
16. Connected persons;
17. Corporate venturing scheme;
18. Death;
19. Double tax relief;
20. Employee share schemes;
21. Enterprise investment scheme;
22. Exemptions and reliefs;
23. Fraudulent or negligent conduct;
24. Furnished holiday accommodation;
25. Gifts;
26. Government securities;
27. Groups of companies;
28. HMRC: administration;
29. HMRC: confidentiality of information;
30. HMRC explanatory publications;
31. HMRC extra-statutory concessions;
32. HMRC statements of practice;
33. Hold-over reliefs;
34. Indexation;
35. Interaction with other taxes;
36. Interest on overpaid tax;
37. Interest and surcharges on unpaid tax;
38. Land;
39. Life insurance policies and deferred annuities;
40. Losses;
41. Market value;
42. Married persons and civil partners;
43. Mineral royalties;
44. Offshore settlements;
45. Overseas matters;
46. Partnerships;
47. Payment of tax notes;
48. Penalties;
49. Private residences;
50. Qualifying corporate bonds;
51. Remittance basis;
52. Residence and domicile;
53. Retirement relief;
54. Returns;
55. Rollover relief-replacement of business assets;
56. Self-assessment;
57. Settlements;
58. Shares and securities;
59. Shares and securities-identification rules;
60. Substantial shareholdings of companies;
61. Taper relief;
62. Time limits-fixed dates;
63. Time limits-miscellaneous;
64. Underwriters at Lloyd's;
65. Unit trusts and other investment vehicles;
66. Venture capital trusts;
67. Wasting assets;
68. Finance act 2006-summary of CGT provisions;
69. Tax case digest;
70. Table of cases;
71. Table of statutes;
72. Table of statutory instruments;
73. Index
Simon's Taxes
Tolley's Tax Guide 2011-12
Whillans's Tax Tables 2011-12 (Finance Act edition)
Tolley's Value Added Tax 2011 (Second edition only)
Tolley's Yellow Tax Handbook 2011-12
