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Tolley's Capital Gains Tax 2020-21 Main Annual

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT.
Publisher: Tolley
Print
£159.99
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Published:
ISBN/ISSN: 9780754556756
Publisher: Tolley

Product description

Why should you buy Tolley's Capital Gains Tax 2020-21

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

What’s new in this year’s edition:

  • Reduction in the lifetime limit for entrepreneurs’ relief (now renamed business asset disposal relief) together with anti-forestalling rules
  • Changes to principal private residence relief where full relief is not available
  • The corporate capital loss restriction
  • Extension of relief for loans to traders and share loss relief to non-UK businesses
  • Amendments relating to the operation of the General Anti-abuse Rule (GAAR)
  • Government measures to relieve impact of COVID-19 relating to CGT
 

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