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Capital Gains Tax 2022/23

Capital Gains Tax 2022/23

作者： Jacqueline Kimber; Chris Erwood; Iris Wunschmann-Lyall
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526523563
出版时间 August 2022
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,329.90

￥1,290.00 Save ￥39.90 (3%)

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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.
1. Introduction to capital gains tax
2. Disposals
3. Computation of gains and losses
4. Particular assets
5. Residence, ordinary residence and domicile
6. Partnerships
7. Administration of an estate
8. Settlements.

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