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New Arrival Tolley's Capital Gains Tax 2024-2025

Tolley's Capital Gains Tax 2024-2025

  • 作者:
  • 出版商: Tolley
  • ISBN: 9780754559689
  • 出版时间 October 2024
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
¥2,820.00
发货时间:大约 4 weeks
Extra 2-10 working days if shipping address outside Hong Kong
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Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 详细

    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
  • 1. Introduction
    2. Annual rates and exemptions
    3. Alternative Finance Arrangements
    4. Anti-avoidance
    5. Appeals
    6. Assessments
    7. Assets
    8. Assets held on 6 April 1965
    9. Assets held on 31 March 1982
    10. Capital sums derived from assets
    11. Charities
    12. Children
    13. Claims
    14. Companies
    15. Companies-corporate finance and intangibles
    16. Computation of gains and losses
    17. Connected persons
    18. Corporate venturing scheme
    19. Death
    20. Disclosure of Tax Avoidance Schemes
    21. Double tax relief
    22. Employee share schemes
    23. Enterprise investment scheme
    24. Entrepeneurs' Relief
    25. Exemptions and reliefs
    26. Furnished holiday accommodation
    27. Gifts
    28. Government securities
    29. Groups of companies
    30. HMRC: administration
    31. HMRC: confidentiality of information
    32. HMRC explanatory publications
    33. HMRC extra-statutory concessions
    34. HMRC Investigatory Powers
    35. HMRC statements of practice
    36. Hold-over reliefs
    37. Incorporaation and Disincorporation Reliefs
    38. Indexation
    39. Interaction with other taxes
    40. Land
    41. Late Payment Interest and Penalties
    42. Life insurance policies and deferred annuities
    43. Losses
    44. Market value
    45. Married persons and civil partners
    46. Mineral royalties
    47. Offshore settlements
    48. Overseas matters
    49. Partnerships
    50. Payment of tax
    51. Penalties
    52. Private residences
    53. Qualifying corporate bonds
    54. Remittance basis
    55. Repayment Interest
    56. Residence and domicile
    57. Returns
    58. Rollover relief-replacement of business assets
    59. Seed Enterprise Investment Scheme
    60. Self-assessment
    61. Settlements
    62. Shares and securities
    63. Shares and securities-identification rules
    64. Social Investment relief
    65. Substantial shareholdings of companies
    66. Time limits-fixed dates
    67. Time limits-miscellaneous
    68. Underwriters at Lloyd's
    69. Unit trusts and other investment vehicles
    70. Venture capital trusts
    71. Wasting assets
    72. Finance act 2015-summary of CGT provisions
    73. Tax case digest
    74. Table of statutes
    75. Table of statutory instruments
    76. Table of cases
    77. Index

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