Capital Gains Tax 2023/24
Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2023/24 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. As well as being up-to-date with Finance (No.2) Act 2023, new relevant case summaries have been added, including D Lyons (TC8765) (para 5.11) and Coller v Revenue and Customs UKFTT00212 (TC) (para 5.15)
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.