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Whiteman on Capital Gains Tax

By: Contributor(s): Language: English Series: Sweet and Maxwell British Tax LibraryPublication details: London Sweet and Maxwell 1988Edition: 4th edDescription: l, 834p. 25cmISBN:
  • 0421372605
Subject(s): LOC classification:
  • 336.2424 $2 18
Incomplete contents:
Introductory chapters: general structure of Capital Gains Tax; rates of tax; administration; the Ramsay Principle
Assets, disposables and computation: assets; disposals; computation; market value and connected persons; valuation for Capital Gains Tax; the indexation allowance; taper relief; hold-over relief; exemptions and reliefs
Particular assets: land and buildings; leases on land and other assets; the principle private residence; national heritage property; business assets; shares; government securities and qualifying corporate bonds; options; debts; tangible movable property; insurance policies
Particular taxpayers: fiduciaries; settled property; charities; personal representatives; partnerships; corporate taxpayers
The foreign element: the foreign element; individuals resident or domiciled overseas; overseas trusts; overseas companies; double taxation relief
Summary: Replaced by 5th Edition (L146309)
Holdings
Item type Current library Call number Copy number Status Barcode
Reference material London Books 336.2424 WHI (Browse shelf(Opens below)) 1 Available 30003202

Introductory chapters: general structure of Capital Gains Tax; rates of tax; administration; the Ramsay Principle

Assets, disposables and computation: assets; disposals; computation; market value and connected persons; valuation for Capital Gains Tax; the indexation allowance; taper relief; hold-over relief; exemptions and reliefs

Particular assets: land and buildings; leases on land and other assets; the principle private residence; national heritage property; business assets; shares; government securities and qualifying corporate bonds; options; debts; tangible movable property; insurance policies

Particular taxpayers: fiduciaries; settled property; charities; personal representatives; partnerships; corporate taxpayers

The foreign element: the foreign element; individuals resident or domiciled overseas; overseas trusts; overseas companies; double taxation relief

Replaced by 5th Edition (L146309)