Taking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2020/21 is an invaluable title for those who deal with capital gains tax on a regular basis. The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following: - The introduction of a requirement for UK resident individuals, trustees and PRs to report and make payments on account of CGT due on disposals of residential ...
Read More
Taking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2020/21 is an invaluable title for those who deal with capital gains tax on a regular basis. The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following: - The introduction of a requirement for UK resident individuals, trustees and PRs to report and make payments on account of CGT due on disposals of residential property within 30 days of completion. Previously, the 30-day payment and reporting regime had applied only to non-UK residents - The reduction in the lifetime limit for entrepreneurs' relief from ???10m to ???1m for disposals on or after 11 March 2020 - The renaming of ER to business asset disposal relief - The reduction in the final period exemption for main residence relief from 18 months to 9 months - The restriction of lettings relief to periods where the owner occupies a main residence alongside a tenant - The introduction of a restriction on the set off of capital losses for companies from 1 April 2020, where carried forward losses are above the ???5m deductions allowance - Case law - Henkes v HMRC [2020] UKFTT 159 (TC) Tribunal jurisdiction to consider domicile The commentary in this title includes numerous 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. This 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Read Less
Add this copy of Capital Gains Tax 2020/21 to cart. $61.69, good condition, Sold by Anybook rated 5.0 out of 5 stars, ships from Lincoln, UNITED KINGDOM, published 2020 by Bloomsbury Professional.
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
This is an ex-library book and may have the usual library/used-book markings inside. This book has soft covers. In good all round condition. Please note the Image in this listing is a stock photo and may not match the covers of the actual item, 1100grams, ISBN: 9781526514660.
Add this copy of Bloomsbury Professional Capital Gains Tax 2020/21 to cart. $37.17, fair condition, Sold by Devils In The Detail Ltd rated 4.0 out of 5 stars, ships from Oxford, OXFORDSHIRE, UNITED KINGDOM, published 2020 by Tottel Publishing.
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
Fair. Picture Shown is For Illustration Purposes Only, Please See Below For Further DetailsCONDITION-VERY GOOD-PAPERBACK-light wear and grub marks to cover, pages in nice condition, shipped from the UK. Trade paperback (US). Glued binding. 664 p. Core Tax Annuals.
Add this copy of Bloomsbury Professional Capital Gains Tax 2020/21 (Core to cart. $108.14, like new condition, Sold by Orbiting Books rated 4.0 out of 5 stars, ships from Hereford, HEREFORDSHIRE, UNITED KINGDOM, published 2020 by Bloomsbury Professional.
Add this copy of Bloomsbury Professional Capital Gains Tax 2020/21 (Core to cart. $66.86, very good condition, Sold by Books From California rated 4.0 out of 5 stars, ships from Simi Valley, CA, UNITED STATES, published 2020 by Bloomsbury Professional.
