Core Tax Annual: Capital Gains Tax 2018/19

By: Rebecca Cave, Iris Wunschmann-Lyall and Chris Erwood
ISBN: 9781526505705

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About Core Tax Annual: Capital Gains Tax 2018/19

Capital Gains Tax 2018/19 examines the current legislation and HMRC guidance in a clear, comprehensive style and is invaluable for all those who deal with capital gains tax on a regular basis. Capital Gains Tax 2018/19 covers: – Recent developments in CGT – Computation of gains and losses and special rules for particular assets – CGT for partners and partnership assets – CGT in the periods immediately before and after... Read more

About Core Tax Annual: Capital Gains Tax 2018/19

Capital Gains Tax 2018/19 examines the current legislation and HMRC guidance in a clear, comprehensive style and is invaluable for all those who deal with capital gains tax on a regular basis.

Capital Gains Tax 2018/19 covers:
– Recent developments in CGT
– Computation of gains and losses and special rules for particular assets
– CGT for partners and partnership assets
– CGT in the periods immediately before and after death
– CGT payable by trusts
– Charges for non-domicile or non-resident taxpayers and overseas gains
– Corporate gains, SSE, group reliefs and disincorporation relief
– Land and property
– Main residence relief
– Entrepreneurs’ relief
– Investors’ Relief
– Hold-over relief for gifts
– Roll-over relief for business assets
– Relief on incorporation of a business
– SEIS, EIS and social investment relief (SITR)
– Relief for losses on loans to traders and on disposal of shares
– Transfer of shares to Employee Ownership Trust
– CGT planning and anti-avoidance rules

Capital Gains Tax 2018/19 is fully updated to include changes made by Finance (No 2) Act 2017 and Finance Act 2018. It also incorporates references to pertinent HMRC guidance and manuals, and examines the following key topics:
– When a capital gain may be taxed as income
– Freezing of indexation allowance for corporate disposals
– Revised rules for the substantial shareholdings exemption (SSE)
– Restriction of losses on appropriation of assets to trading stock
– New deemed domicile regime which took effect from 6 April 2017
– Apportionment of non-resident close company gains
– Revised conditions for SEIS, EIS, SITR and VCT investments
– TAAR to tax distributions on a company’s winding-up as income not gains
– NRCGT regime for non-UK residents including four new penalty cases
– ATED-related gains, valuations and reporting requirements
– Recent CGT cases including: HK Sidhu v HMRC (share loss relief)

Table of Contents

Chapter 1 Introduction to capital gains tax
Chapter 2 Disposals
Chapter 3 Computation of gains and losses
Chapter 4 Particular assets
Chapter 5 Foreign issues
Chapter 6 Partnerships
Chapter 7 Administration of an estate
Chapter 8 Capital gains tax – settlements
Chapter 9 Companies
Chapter 10 Tax planning versus tax avoidance
Chapter 11 Entrepreneurs’ relief
Chapter 12 Main residence relief
Chapter 13 Hold-over relief for gifts
Chapter 14 Roll-over relief for business assets
Chapter 15 Incorporation of a business
Chapter 16 Venture capital reliefs
Chapter 17 Investors’ relief
Chapter 18 Other reliefs

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