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Whiteman & Sherry on Capital Gains Tax
Whiteman & Sherry on Capital Gains Tax
5th Edition
Number of volumes: 1
Series:  Sweet & Maxwell's Tax Library
Practice Area:  Taxation Law
ISBN:  9781847037107
General Editor: Pete Miller
Subscription Information: 6 releases a year, Non-Subscribable Product
Format:  Looseleaf
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PRODUCT DESCRIPTION

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.

EDITORS & EDITORIAL BOARD

General Editor
Pete Miller CTA (Fellow), The Miller Partnership
SUBSCRIPTION INFORMATION

As per our renewal policy your subscription will automatically renew each year – please see our Terms of Trading for full details.

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