Tolley's Capital Gains Tax 2010-11

This is a definitive, straightforward account of the law and practice relating to this complex tax. It includes imperative information on tax returns, income tax, Inland Revenue allowances and corporation tax relief to ensure you are up-to-date and fully compliant with all the latest legislation, including: the recent increase in the rate of capital gains tax for higher rate taxpayers for gains made after 22 June 2010; coverage of the changes to entrepreneurs’ relief, including the new lifetime limit of £5 million; Corporation Tax Act 2010 and the Taxation (International and Other Provisions) Act 2010; both the Finance Act 2010 and Finance (No 2) Act 2010; other relevant announcements from the Budget on 22 June 2010.

Practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead you directly to the information you need. Copious and fully worked examples provide further classification on key areas like CGT on property, disposal of assets and non-dom tax.

• Accurate – written by the highly qualified Tolley’s tax team, the tax annuals have been relied upon by practitioners since 1916 and are endorsed by the ATT
• Comprehensive but concise – the most comprehensive tax handbooks on the market, they cover everything you need to know concisely. They include the impact of tax cases, changes in HMRC guidance, relevant statutory instruments, and all Finance Act changes
• Easy to use – their A-Z format makes research quick and easy. They also contain tables of cases, statutes and statutory instruments
• Clear and precise – they translate complex provisions on gains tax, allowances and tax planning into plain English
• Practical – worked examples and case studies clarify difficult issues and demonstrate how to interpret and apply the tax legislation in particular situations
• Added value – by interpreting tax legislation in the right way, you can help your clients to manage their tax exposure and tax planning properly, saving them money and building your professional reputation and client relationships.