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Bloomsbury Professional Capital Gains Tax 2021/22

Bloomsbury Professional Capital Gains Tax 2021/22

          
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About the Book

Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2021/22 is an invaluable title for those who deal with capital gains tax on a regular basis.

The latest edition examines the current legislation and HMRC guidance in a clear, comprehensive style and explores the following:

- Issue of nudge letter to prompt offshore disclosure
- HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
- Case law -
- HMRC v Embiricos - the Upper Tribunal reversed the FTT decision and determined that HMRC cannot issue a partial closure notice in respect of an enquiry into a taxpayer's claim to the remittance basis without specifying the amount of tax due
- The Commissioners for HM Revenue and Customs v (1) The Quentin Skinner 2005 Settlement L (2) The Quentin Skinner 2005 Settlement R (3) The Quentin Skinner 2005 Settlement B (Trusts and qualifying period for BADR)
- Stephen Core v HMRC and Phillips v HMRC (Main residence relief)

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.


About the Author:

Jacquelyn Kimber is a Tax Partner at Newby Castleman in Leicester. Her areas of expertise include business restructuring, for example through demergers, succession planning and the tax efficient extraction of profits.

Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP.

Iris Wünschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner.


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Product Details
  • ISBN-13: 9781526518590
  • Publisher: Bloomsbury Academic
  • Publisher Imprint: Tottel Publishing
  • Height: 234 mm
  • No of Pages: 672
  • Series Title: Core Tax Annuals
  • Weight: 1065 gr
  • ISBN-10: 1526518597
  • Publisher Date: 18 Nov 2021
  • Binding: Paperback
  • Language: English
  • Returnable: Y
  • Spine Width: 0 mm
  • Width: 156 mm


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