Whiteman & Sherry on Capital Gains Tax

Exploring every aspect of the law that impacts on capital gains tax, Whiteman on Capital Gains Tax:

• Gives you analysis, discussion and opinion on the law relating to capital gains tax
• Looks at the case law analysing the major decisions of the courts and the implications
• Examines statutory provisions identifying issues and offering the authors’ views
• Analyses the general rules applying to assets, disposal and computation
• Considers the rules on particular classes of assets
• Covers particular taxpayers such as trustees, personal representatives, charities and partnerships
• Examines the jurisdictional limits and outlines the new remittance basis
• Covers the origins and development of capital gains tax, analyses the tax avoidance case law and looks at the possible impact of EU law

Future updates will include revisions to land and buildings, hold over relief, disposals, assets, exemptions and reliefs.  The Finance Acts 2015 will be fully incorporated into updates.

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Part A: Introductory Chapters
Chapter 1 Introduction
Chapter 2 General Structure of Capital Gains Tax
Chapter 3 Rates of Tax
Chapter 4 Administration
Chapter 5 Tax Avoidance Purposive Construction and a Realistic View of Transactions
Chapter 5A The General Anti-Abuse Rule (GAAR)

Part B: Assets, Disposals and Computation
Chapter 6 Assets
Chapter 7 Disposals
Chapter 8 Computation
Chapter 9 Market Value and Connected Persons
Chapter 10 Valuation for Capital Gains Tax
Chapter 11 The Indexation Allowance
Chapter 12 Hold-Over Relief
Chapter 13 Exemption and Reliefs

Part C: Particular Assets
Chapter 14 Land and Buildings
Chapter 14A ATED-related CGT
Chapter 15 Leases of Land and Other Assets
Chapter 16 The Principal Private Residence
Chapter 17 National Heritage Property
Chapter 18 Business Assets
Chapter 19 Shares
Chapter 20 Government Securities and Qualifying Corporate Bonds
Chapter 21 Options
Chapter 22 Debts
Chapter 23 Tangible Movable Property
Chapter 24 Insurance Policies

Part D: Particular Taxpayers
Chapter 25 Fiduciaries
Chapter 26 Settled Property
Chapter 27 Charities
Chapter 28 Personal Representatives
Chapter 29 Partnerships

Part E: The Foreign Element
Chapter 30 The Foreign Element
Chapter 31 Connecting Factors to the United Kingdom
Chapter 32 Individuals Resident Overseas Trading through a Branch or Agency in the UK
Chapter 33 The Remittance Basis
Chapter 34 Overseas Trusts
Chapter 35 Overseas Companies
Chapter 36 Double Taxation Relief

Appendices

CLEAR. CLEVER. CONCISE

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