Lexis Nexis
TolleyLibrary Light Tolley's Capital Gains Tax
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
Why you should buy TolleyLibrary Light Tolley's Capital Gains Tax
Tolley®Library Light is a new service, offering the content you need in a quick and simple online platform for the same price as the print.
By subscribing to Tolley®Library Light you will get a wide range of benefits, including:
• The reassurance that the content is always completely up-to-date
• The ability to only subscribe to the titles that you need online
• Access to the HMRC manuals within our simple to use online library, which are updated daily so they always reflect any changes HMRC make
• A daily newsfeed that provides short news summaries to ensure that you don’t miss anything
Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.
Table of contents
Contents
1 Introduction
2 Annual Rates and Exemptions
3 Alternative Finance Arrangements
4 Anti-Avoidance
5 Appeals
6 Assessments
7 Assets
8 Assets held on 6 April 1965
9 Assets held on 31 March 1982
10 Capital Sums Derived from Assets
11 Charities
12 Children
13 Claims
14 Companies
15 Companies — Corporate Finance and Intangibles
16 Computation of Gains and Losses
17 Connected Persons
18 Corporate Venturing Scheme
19 Death
20 Disclosure of Tax Avoidance Schemes
21 Double Tax Relief
22 Employee Share Schemes
23 Enterprise Investment Scheme
24 Entrepreneurs’ Relief
25 Exemptions and Reliefs
26 Furnished Holiday Accommodation
27 Gifts
28 Government Securities
29 Groups of Companies
30 HMRC — Administration
31 HMRC — Confidentiality of Information
32 HMRC Explanatory Publications
33 HMRC Extra-Statutory Concessions
34 HMRC Investigatory Powers
35 HMRC Statements of Practice
36 Hold-Over Reliefs
37 Incorporation and Disincorporation Reliefs
38 Indexation
39 Interaction with Other Taxes
40 Land
41 Late Payment Interest and Penalties
42 Life Insurance Policies and Deferred Annuities
43 Losses
44 Market Value
45 Married Persons and Civil Partners
46 Mineral Royalties
47 Offshore Settlements
48 Overseas Matters
49 Partnerships
50 Payment of Tax
51 Penalties
52 Private Residences
53 Qualifying Corporate Bonds
54 Remittance Basis
55 Repayment Interest
56 Residence and Domicile
57 Returns
58 Rollover Relief — Replacement of Business Assets
59 Seed Enterprise Investment Scheme
60 Self-Assessment
61 Settlements
62 Shares and Securities
63 Shares and Securities — Identification Rules
64 Social Investment Relief
65 Substantial Shareholdings of Companies
66 Time Limits — Fixed Dates
67 Time Limits — Miscellaneous
68 Underwriters at Lloyd’s
69 Unit Trusts and Other Investment Vehicles
70 Venture Capital Trusts
71 Wasting Assets
72 Finance Act 2015 — Summary of CGT Provisions
73 Tax Case Digest
74 Table of Statutes
75 Table of Statutory Instruments
76 Table of Cases
77 Index
