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Capital Gains Tax 2019/20

Authors: Jacquelyn Kimber, MA (Cantab) TEP Iris Wünschmann-Lyall, and CTA ATT TEP Chris Erwood

ISBN: 9781526509901

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Edition: 14th

Publication Date: April 2020

Publisher: Bloomsbury Professional

Law As Stated At: 1 April 2020

Capital Gains Tax 2019/20

Capital Gains Tax 2019/20

Capital Gains Tax 2019/20 is an invaluable title for those who deal with capital gains tax on a regular basis. It examines the current legislation and HMRC guidance in a clear, comprehensive style and covers the following:

Recent developments in CGT

Computation of gains and losses and special rules for particular assets

CGT for partners and partnership assets

CGT in the periods immediately before and after death

CGT payable by trusts

Charges for non-domicile or non-resident taxpayers and overseas gains

Corporate gains, SSE and group reliefs

Land and property including non-resident CGT

Main residence relief

Entrepreneurs' relief

Investors' Relief

Hold-over relief for gifts

Roll-over relief for business assets

Relief on the incorporation of a business

Venture capital reliefs including SEIS, EIS and SITR

Relief for losses on loans to traders and on disposal of shares

Transfer of shares to an Employee Ownership Trust

CGT planning and anti-avoidance rules

Taking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, the commentary in this title includes 147 examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance.

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table for quick navigation.

Last update: April 2020

Next update due: September 2020