Capital Gains Tax Roll-Over, Hold-Over and Deferral Reliefs

This title acts as a unique and user-friendly reference guide to the calculation, process and operation of three of the main capital gains tax reliefs. Published annually, this book contains all the information that tax practitioners, whose clients are subject to capital gains tax, will require. It is designed to be used on a day-in day-out basis, with handy hints, tips and planning suggestions, over 160 worked examples, and is fully updated to the latest legislation.