{"product_id":"9781526509901","title":"Bloomsbury Professional Capital Gains Tax 2019\/20","description":"\u003cstrong\u003eBloomsbury Professional Capital Gains Tax 2019\/20\u003c\/strong\u003e\u003cbr\u003e\u003cb\u003eAuthor(s): Rebecca Cave, Chris Erwood, Iris Wünschmann-Lyall\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cp\u003eCapital Gains Tax 2019\/20 is an invaluable title for those who deal with capital gains tax on a regular basis. It examines the current legislation and HMRC guidance in a clear, comprehensive style and covers the following: \u003cbr\u003e\u003cbr\u003eRecent developments in CGT\u003cbr\u003eComputation of gains and losses and special rules for particular assets\u003cbr\u003eCGT for partners and partnership assets\u003cbr\u003eCGT in the periods immediately before and after death\u003cbr\u003eCGT payable by trusts\u003cbr\u003eCharges for non-domicile or non-resident taxpayers and overseas gains\u003cbr\u003eCorporate gains, SSE and group reliefs\u003cbr\u003eLand and property including non-resident CGT\u003cbr\u003eMain residence relief\u003cbr\u003eEntrepreneurs' relief \u003cbr\u003eInvestors' Relief\u003cbr\u003eHold-over relief for gifts\u003cbr\u003eRoll-over relief for business assets\u003cbr\u003eRelief on the incorporation of a business\u003cbr\u003eVenture capital reliefs including SEIS, EIS and SITR\u003cbr\u003eRelief for losses on loans to traders and on disposal of shares\u003cbr\u003eTransfer of shares to an Employee Ownership Trust\u003cbr\u003eCGT planning and anti-avoidance rules\u003cbr\u003e\u003cbr\u003eTaking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, the commentary in this title includes 147 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. \u003cbr\u003e\u003cbr\u003eThis 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. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table for quick navigation.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003eReview(s):\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eISBN:  9781526509901\u003cbr\u003e\u003cbr\u003e ","brand":"Bloomsbury Professional","offers":[{"title":"Paperback \/ softback","offer_id":40712972665038,"sku":"9781526509901","price":120.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0600\/7029\/7806\/products\/getimage_4bc4260d-2ce7-4a01-97a4-2641b0c51d49.jpg?v=1640837993","url":"https:\/\/pickwickbookshop.com\/products\/9781526509901","provider":"Pickwick Bookshop","version":"1.0","type":"link"}