TY  - BOOK
AU  - Kitson,P.David
TI  - Taper relief: a tax practitioner's guide to the principles of taper relief for capital gains tax purposes 
SN  - 184592486X
AV  - KD5475 .T37 2007
U1  - 343.4105245 22
PY  - 2007///
CY  - Haywards Heath, West Sussex
PB  - Tottel Pub.
KW  - Capital gains tax
KW  - Law and legislation
KW  - Great Britain
KW  - Deferred tax
KW  - Tax exemption
KW  - Tax planning
N1  - 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
N2  - "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
ER  -