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Author:   Aspatore Books
Publisher:   Aspatore Books
Imprint:   Aspatore Books
Dimensions:   Width: 15.30cm , Height: 1.40cm , Length: 21.60cm
Weight:   0.254kg
ISBN:  

9781596222991

ISBN 10:   1596222999
Pages:   208
Publication Date:   01 February 2006
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

Introduction. General structure of Capital Gains Tax. Rates of tax. Administration. The Ramsay principle. Assets. Disposals. Computation. Market value. Valuation for Capital Gains Tax. The indexation allowance. Holdover relief. Exemptions and reliefs. Land and buildings. Leases of land and other assets. The principal private residence exemption. National heritage property. Business assets. Shares. Government securities and qualifying corporate bonds. Options. Debts. Tangible movable property. Insurance policies. Fiduciaries. Settled property. Charities. Personal representatives. Partnerships. Corporate taxpayers. Territorial jurisdiction. Connecting factors to the UK. Individuals resident overseas. Individuals domiciled overseas. Overseas trusts. Overseas companies. Double taxation relief.

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