Bloomsbury Professional capital gains tax 2021/22 / (Record no. 10993)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04265nam a2200469 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781526518620 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaBNVSL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240402150147.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||m|||a |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 211014s2021 enk ob 100 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526518620 |
| Qualifying information | online |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526518606 |
| Qualifying information | ePub |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526518590 |
| Qualifying information | softback |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781526518620 |
| Source of number or code | doi |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CaBNVSL |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | e-uk--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KD5550 |
| Item number | .K563 2021eb |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.4105245 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kimber, Jacquelyn, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Bloomsbury Professional capital gains tax 2021/22 / |
| Statement of responsibility, etc. | Jacquelyn Kimber, Chris Erwood and Iris Wünschmann-Lyall. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | London [England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Professional, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021 |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [London, England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (672 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Core Tax Annuals. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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 Land and property -- Chapter 11 Main residence relief -- Chapter 12 Business asset disposal relief (formerly entrepreneurs' 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 -- Chapter 19 Tax planning versus tax avoidance |
| 506 ## - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Abstract freely available; full-text restricted to individual document purchasers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "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."-- |
| Assigning source | Provided by publisher. |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily. |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Capital gains tax |
| General subdivision | Law and legislation |
| Geographic subdivision | Great Britain. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Wünschmann-Lyall, Iris, |
| Relator term | author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Erwood, Chris, |
| Relator term | author. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| International Standard Book Number | 9781526518590 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Core Tax Annuals |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Abstract with links to full text |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781526518620?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781526518620?locatt=label:secondary_bloomsburyCollections</a> |
| Electronic format type | text/html |
| 975 ## - | |
| -- | Bloomsbury Professional UK Tax 2021 |
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