Loseblattwerk, Englisch
ISBN: 978-1-84703-710-7
Verlag: Sweet & Maxwell
Autoren/Hrsg.
Weitere Infos & Material
Introduction. General structure of Capital Gains Tax. Rates of tax. Administration. The Ramsay principle. Assets. Disposals. Computation. Market value. Valuation for Capital Gains Tax. The indexation allowance. Holdover relief. Exemptions and reliefs. Land and buildings. Leases of land and other assets. The principal private residence exemption. National heritage property. Business assets. Shares. Government securities and qualifying corporate bonds. Options. Debts. Tangible movable property. Insurance policies. Fiduciaries. Settled property. Charities. Personal representatives. Partnerships. Corporate taxpayers. Territorial jurisdiction. Connecting factors to the UK. Individuals resident overseas. Individuals domiciled overseas. Overseas trusts. Overseas companies. Double taxation relief.