Tolley's Capital Gains Tax 2021-22 Main Annual
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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