Description
BLOOMSBURY PUBLISHING Capital Gains Tax 2009 10 by CAVE R
impressive mix of simplicity and detail which could be used alongside the lgislation for comprehensive coverage TaxWriter Mar 2007 Covering all the capital gains reliefs and exemptions that apply to individuals and trustees with a breif summary of those that apply to companies this readily accessible book focuses on the issues and scenarios most commonly encountered by tax advisers. Contents: Introduction to CGT Disposals Computation of gains and losses Particular assets Residence ordinary residence and domicile Partnerships Administration of an estate CGT - Settlements Companies CGT planning Taper Relief Main residence relief Hold-over relief for gifts Roll-over relief for business assets Incorporation of a business Enterprise Investment Scheme Other reliefs