Taper relief : a tax practitioner's guide to the principles of taper relief for capital gains tax purposes /
Taper relief : a tax practitioner's guide to the principles of taper relief for capital gains tax purposes /
edited by P. David Kitson.
- Sixth edition.
- xix, 265 pages ; 24 cm
Includes index.
The General Scheme -- Non-Business Assets -- Business Assets -- Interaction with Other Reliefs -- Spouses -- Trusts -- Personal Representatives and Legatees -- The Overseas Element -- Value Freezing -- Enveloping -- Value Shifting -- Losses and the Annual Exempt Amount -- Assets Derived from Other Assets -- Options -- Corporate Transactions -- Taper Relief Planning Techniques.
"This invaluable book tax guides you from start to finish through the process of claiming taper relief. Using clear examples and the latest practical tests, it shows how to save tax when handling all types capital disposal transactions. Updated to current tax practice and the Finance Act 2007 this tax guide to Taper Relief sets out the KEY tax planning considerations, alongside the practical implications of claiming financial relief using taper relief tax laws. Everything you need to know on taper relief tax can be found in this book. The worked examples, commentaries and specialist advice ensures you'll quickly grasp the fundamentals-- and feel 100% confident when processing all types of taper relief tax claims. Both you and your clients will benefit from the detailed tax saving guidance when organising capital disposals both big and small."--Publisher.
184592486X 9781845924867
2008396515
Capital gains tax--Law and legislation--Great Britain
Deferred tax--Law and legislation--Great Britain
Tax exemption--Law and legislation--Great Britain
Tax planning--Great Britain
KD5475 / .T37 2007
343.4105245
Includes index.
The General Scheme -- Non-Business Assets -- Business Assets -- Interaction with Other Reliefs -- Spouses -- Trusts -- Personal Representatives and Legatees -- The Overseas Element -- Value Freezing -- Enveloping -- Value Shifting -- Losses and the Annual Exempt Amount -- Assets Derived from Other Assets -- Options -- Corporate Transactions -- Taper Relief Planning Techniques.
"This invaluable book tax guides you from start to finish through the process of claiming taper relief. Using clear examples and the latest practical tests, it shows how to save tax when handling all types capital disposal transactions. Updated to current tax practice and the Finance Act 2007 this tax guide to Taper Relief sets out the KEY tax planning considerations, alongside the practical implications of claiming financial relief using taper relief tax laws. Everything you need to know on taper relief tax can be found in this book. The worked examples, commentaries and specialist advice ensures you'll quickly grasp the fundamentals-- and feel 100% confident when processing all types of taper relief tax claims. Both you and your clients will benefit from the detailed tax saving guidance when organising capital disposals both big and small."--Publisher.
184592486X 9781845924867
2008396515
Capital gains tax--Law and legislation--Great Britain
Deferred tax--Law and legislation--Great Britain
Tax exemption--Law and legislation--Great Britain
Tax planning--Great Britain
KD5475 / .T37 2007
343.4105245