Whiteman on Capital Gains Tax
Whiteman, P. G.
Whiteman on Capital Gains Tax - 4th ed. - London Sweet and Maxwell 1988 - l, 834p. 25cm. - Sweet and Maxwell British Tax Library .
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)
0421372605
CAPITAL GAINS TAX
336.2424 $2 18
Whiteman on Capital Gains Tax - 4th ed. - London Sweet and Maxwell 1988 - l, 834p. 25cm. - Sweet and Maxwell British Tax Library .
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)
0421372605
CAPITAL GAINS TAX
336.2424 $2 18