Capital Gains Tax

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