Author: Jacquelyn KimberPublisher:
ISBN: 9781526518613
Category : Electronic books
Languages : en
Pages : 667
Book Description
Bloomsbury Professional Capital Gains Tax 2021/22
Author: Jacquelyn KimberPublisher:
ISBN: 9781526518613
Category : Electronic books
Languages : en
Pages : 667
Book Description
Capital Gains Tax
Author: Capital Gains Tax Planning
Author: Bloomsbury Professional Capital Gains Tax 2020/21
Author: JACQUELYN. ERWOOD KIMBER (CHRIS. WUNSCHMANN LYALL, IRIS.)Publisher:
ISBN: 9781526514684
Category : Capital gains tax
Languages : en
Pages : 640
Book Description
Bloomsbury Professional Capital Gains Tax 2020/21
Author: Jacquelyn KimberPublisher: Bloomsbury Professional
ISBN: 9781526514660
Category : Law
Languages : en
Pages : 664
Book Description
Taking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2020/21 is an invaluable title for those who deal with capital gains tax on a regular basis. The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following: - The introduction of a requirement for UK resident individuals, trustees and PRs to report and make payments on account of CGT due on disposals of residential property within 30 days of completion. Previously, the 30-day payment and reporting regime had applied only to non-UK residents - The reduction in the lifetime limit for entrepreneurs' relief from £10m to £1m for disposals on or after 11 March 2020 - The renaming of ER to business asset disposal relief - The reduction in the final period exemption for main residence relief from 18 months to 9 months - The restriction of lettings relief to periods where the owner occupies a main residence alongside a tenant - The introduction of a restriction on the set off of capital losses for companies from 1 April 2020, where carried forward losses are above the £5m deductions allowance - Case law - Henkes v HMRC [2020] UKFTT 159 (TC) Tribunal jurisdiction to consider domicile The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Bloomsbury Professional Capital Gains Tax 2022/23
Author: Jacquelyn KimberPublisher: Bloomsbury Professional
ISBN: 1526523566
Category : Business & Economics
Languages : en
Pages : 0
Book Description
Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2022/23 is an invaluable title for those who deal with capital gains tax on a regular basis. The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Bloomsbury Professional Capital Gains Tax 2019/20
Author: Rebecca CavePublisher: Bloomsbury Professional
ISBN: 9781526509901
Category : Business & Economics
Languages : en
Pages : 640
Book Description
Capital Gains Tax 2019/20 is an invaluable title for those who deal with capital gains tax on a regular basis. It examines the current legislation and HMRC guidance in a clear, comprehensive style and covers the following: Recent developments in CGT Computation of gains and losses and special rules for particular assets CGT for partners and partnership assets CGT in the periods immediately before and after death CGT payable by trusts Charges for non-domicile or non-resident taxpayers and overseas gains Corporate gains, SSE and group reliefs Land and property including non-resident CGT Main residence relief Entrepreneurs' relief Investors' Relief Hold-over relief for gifts Roll-over relief for business assets Relief on the incorporation of a business Venture capital reliefs including SEIS, EIS and SITR Relief for losses on loans to traders and on disposal of shares Transfer of shares to an Employee Ownership Trust CGT planning and anti-avoidance rules Taking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, the commentary in this title includes 147 examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table for quick navigation.
Bloomsbury Professional VAT 2021/22
Author: Andrew NeedhamPublisher:
ISBN: 9781526518255
Category :
Languages : en
Pages : 0
Book Description
Core Tax Annuals
Author: Rebecca CaveIrish Capital Gains Tax 2021
Author: Tom MaguirePublisher: Bloomsbury Publishing
ISBN: 1526520044
Category : Law
Languages : en
Pages : 1622
Book Description
Irish Capital Gains Tax provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners' decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance. This new edition has been updated to take account of the Finance Act 2020. Contents include: Statutory interpretation; What is an asset; What is a disposal; Persons chargeable; Married couples and civil partnerships; Taxation of partnerships; Computational rules; Shares; Financial instruments; Debts; Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA 2014 transactions.