000			01664cam a2200325 4500
008			090401t1988 xxu||||| |||| 00| 0 eng d
020			_a0421372605
035			_a(Sirsi) u41571
041	0		_aeng
050	0	4	_a336.2424 $2 18
100	1		_aWhiteman, P. G.
245	0	0	_aWhiteman on Capital Gains Tax
250			_a4th ed.
260			_aLondon _bSweet and Maxwell _c1988
300			_al, 834p. _c25cm.
350			_a130
490			_aSweet and Maxwell British Tax Library
505	1		_aIntroductory chapters: general structure of Capital Gains Tax; rates of tax; administration; the Ramsay Principle
505	1		_aAssets, 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
505	1		_aParticular 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
505	1		_aParticular taxpayers: fiduciaries; settled property; charities; personal representatives; partnerships; corporate taxpayers
505	1		_aThe foreign element: the foreign element; individuals resident or domiciled overseas; overseas trusts; overseas companies; double taxation relief
520			_aReplaced by 5th Edition (L146309)
650	2	4	_aCAPITAL GAINS TAX
690			_aPROPERTY-PROPERTY TAXATION
700	1		_aGammie, Malcolm
700	1		_aHerbert, Mark
942			_n0
948			_c04/03/1997
999			_c90949 _d90949