000			04265nam a2200469 i 4500
001			9781526518620
003			CaBNVSL
005			20240402150147.0
006			m o d
007			cr cn||||m|||a
008			211014s2021 enk ob 100 0 eng d
020			_a9781526518620 _qonline
020			_a9781526518606 _qePub
020			_z9781526518590 _qsoftback
024	7		_a10.5040/9781526518620 _2doi
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
043			_ae-uk---
050		4	_aKD5550 _b.K563 2021eb
082	0	4	_a343.4105245 _223
100	1		_aKimber, Jacquelyn, _eauthor.
245	1	0	_aBloomsbury Professional capital gains tax 2021/22 / _cJacquelyn Kimber, Chris Erwood and Iris Wünschmann-Lyall.
264		1	_aLondon [England] : _bBloomsbury Professional, _c2021
264		2	_a[London, England] : _bBloomsbury Publishing, _c2021
300			_a1 online resource (672 pages).
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
490	1		_aCore Tax Annuals.
505	0		_aChapter 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			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"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."-- _cProvided by publisher.
532	0		_aCompliant 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			_aMode of access: World Wide Web.
650		0	_aCapital gains tax _xLaw and legislation _zGreat Britain.
655		4	_aElectronic books.
700	1		_aWünschmann-Lyall, Iris, _eauthor.
700	1		_aErwood, Chris, _eauthor.
776	0	8	_iPrint version: _z9781526518590
830		0	_aCore Tax Annuals
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781526518620?locatt=label:secondary_bloomsburyCollections _qtext/html
975			_aBloomsbury Professional UK Tax 2021
999			_c10993 _d10993