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Tolley's Capital Gains Tax 2021-22 Main Annual

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT.
Publisher: Tolley
Print
£169.99
Quantity
In Stock
Published: September 20, 2021
ISBN/ISSN: 9780754557630
Publisher: Tolley

Product description

Why should you buy Tolley's Capital Gains Tax 2021-22 Main Annual


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:

  • New points-based late filing and late payment penalties to be phased in from 2023
  • Changes to anti-avoidance rules relating to holdover relief
  • Freezing of the annual exempt amount until 2026
  • Extension of HMRC’s powers under the DOTAS and POTAS regimes

 

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