Tolley's Capital Gains Tax 2011 2012 Main Annual eBook

This book fully covers corporation tax on chargeable gains.

The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires.

What’s New to Tolley’s Capital Gains Tax 2011-12:

• Increase in annual exemption for 2011/12 to £10,600
• Simplification of corporate capital gains rules, including capital losses following a change in ownership, value shifting and degrouping
• Introduction of an exemption for gains of foreign branches of UK resident companies
• Changes to qualifying rules for trade treatment of furnished holiday lettings.

Key benefits of Tolley's Capital Gains Tax:

Accurate – written by the highly qualified Tolley’s tax team, Tolley's annuals have been relied upon by practitioners since 1916 and are endorsed by the ATT.

Comprehensive but concise – the most comprehensive tax handbooks on the market, they cover everything you need to know concisely. They include the impact of tax cases, changes in HMRC guidance, relevant statutory instruments, and all Finance Act changes.

Easy to use – their A-Z format makes research quick and easy. Tolley's Capital Gains Tax book also contain tables of cases, statutes and statutory instruments

Clear and precise – they translate complex provisions on gains tax, allowances and tax planning into plainEnglish Practical – Tolley's Capital Gains Tax include worked examples and case studies clarify difficult issues and demonstrate how to interpret and apply the tax legislation in particular situations

Added value – by interpreting tax legislation in the right way, you can help your clients to manage their tax exposure and tax planning properly, saving them money and building your professional reputation and client relationships.

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Also available as a print plus eBook set

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