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Capital Gains Tax 2024/25

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

Publication Date: July 2024

Publisher: Bloomsbury Professional

Law As Stated At: 6 April 2024

Capital Gains Tax 2024/25

Capital Gains Tax 2024/25

Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2024/25 is an invaluable commentary 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. As well as being up-to-date with Finance (No.2) Act 2024, new relevant case summaries have been added, including HMRC success in Haworth v HMRC [2024] UKUT 58 TCC (para 5.65).

The commentary is clearly structured 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.

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