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Capital Gains Tax 2022/23

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

ISBN: 9781526523594

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Edition: 1st

Publication Date: November 2022

Publisher: Bloomsbury Professional

Law As Stated At: 23rd September 2022

Capital Gains Tax 2022/23

Capital Gains Tax 2022/23

Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2022/23 is an invaluable title for those who deal with capital gains tax on a regular basis.

The commentary in this title includes numerous 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.