Capital Gains Tax 2013/14

Capital Gains Tax 2013/14 examines the UK's current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with UK capital gains tax on a regular basis. The book includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to the UK's Finance Act 2013. As part of the Bloomsbury Professional Core Tax Annuals, the book includes 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, make Capital Gains Tax 2013/14 a convenient and accessible resource. Contents include: an introduction to capital gains tax * disposals * computation of gains and losses * particular assets * residence, ordinary residence, and domicile * partnerships * administration of an estate * settlements