Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2021/22 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: - Issue of nudge letter to prompt offshore disclosure - HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance - Case ...
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Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2021/22 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: - Issue of nudge letter to prompt offshore disclosure - HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance - Case law - - HMRC v Embiricos - the Upper Tribunal reversed the FTT decision and determined that HMRC cannot issue a partial closure notice in respect of an enquiry into a taxpayer's claim to the remittance basis without specifying the amount of tax due - The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B (Trusts and qualifying period for BADR) - Stephen Core v HMRC and Phillips v HMRC (Main residence relief) 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.
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Add this copy of Bloomsbury Professional Capital Gains Tax 2021/22 (Core to cart. $129.93, very good condition, Sold by Orbiting Books rated 4.0 out of 5 stars, ships from Hereford, HEREFORDSHIRE, UNITED KINGDOM, published 2021 by Bloomsbury Professional.
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Very good. Bumped spine Appears unread, may have minor damage from transit/storage. Next working day dispatch from the UK (Mon-Fri). Please contact us with any queries.
Add this copy of Bloomsbury Professional Capital Gains Tax 2021/22 (Core to cart. $130.38, like new condition, Sold by Orbiting Books rated 4.0 out of 5 stars, ships from Hereford, HEREFORDSHIRE, UNITED KINGDOM, published 2021 by Bloomsbury Professional.
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Fine. Bumped edges. Appears unread, may have minor superficial marking. Next working day dispatch from the UK (Mon-Fri). Please contact us with any queries.
Add this copy of Bloomsbury Professional Capital Gains Tax 2021/22 (Core to cart. $151.71, new condition, Sold by Orbiting Books rated 4.0 out of 5 stars, ships from Hereford, HEREFORDSHIRE, UNITED KINGDOM, published 2021 by Bloomsbury Professional.
Add this copy of Bloomsbury Professional Capital Gains Tax 2021/22 (Core to cart. $150.12, new condition, Sold by Y-Not-Books rated 3.0 out of 5 stars, ships from Rotherwas, HEREFORDSHIRE, UNITED KINGDOM, published 2021 by Bloomsbury Professional.
