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英国キャピタル・ゲイン税ガイド 2017-18年版

Tolley's Capital Gains Tax, 2017-18

Kevin Walton

1 vol. 1664 p. Paper., 2017年11月刊(年1回刊行)

Butterworths (LexisNexis), GBR. ISBN: 9780754553694

Main Annual ¥34,498

在庫あり

キャピタル・ゲイン税上のトピック(A-Z形式)ごとに適用税率、申告、控除・還付手続、プランニングなど、制度と実務を簡潔に解説するレファレンス。判例・審決、控除規定、ガイダンスなどの最新動向の影響や理解の助けとなる説例を豊富に交えています。
"Fully cross referenced to Simon's Taxes. Endorsed by the Association of Taxation Technicians"

【Table of Contents】

1. Introduction

2. Annual rates and exemptions

3. Alternative Finance Arrangements

4. Anti-avoidance

5. Appeals

6. Assessments

7. Assets

8. Assets held on 6 April 1965

9. Assets held on 31 March 1982

10. Capital sums derived from assets

11. Charities

12. Children

13. Claims

14. Companies

15. Companies-corporate finance and intangibles

16. Computation of gains and losses

17. Connected persons

18. Corporate venturing scheme

19. Death

20. Disclosure of Tax Avoidance Schemes

21. Double tax relief

22. Employee share schemes

23. Enterprise investment scheme

24. Entrepeneurs? Relief

25. Exemptions and reliefs

26. Furnished holiday accommodation

27. Gifts

28. Government securities

29. Groups of companies

30. HMRC: administration

31. HMRC: confidentiality of information

32. HMRC explanatory publications

33. HMRC extra-statutory concessions

34. HMRC Investigatory Powers

35. HMRC statements of practice

36. Hold-over reliefs

37. Incorporaation and Disincorporation Reliefs

38. Indexation

39. Interaction with other taxes

40. Land

41. Late Payment Interest and Penalties

42. Life insurance policies and deferred annuities

43. Losses

44. Market value

45. Married persons and civil partners

46. Mineral royalties

47. Offshore settlements

48. Overseas matters

49. Partnerships

50. Payment of tax

51. Penalties

52. Private residences

53. Qualifying corporate bonds

54. Remittance basis

55. Repayment Interest

56. Residence and domicile

57. Returns

58. Rollover relief-replacement of business assets

59. Seed Enterprise Investment Scheme

60. Self-assessment

61. Settlements

62. Shares and securities

63. Shares and securities-identification rules

64. Seed Investment relief

65. Substantial shareholdings of companies

66. Time limits-fixed dates

67. Time limits-miscellaneous

68. Underwriters at Lloyd?s

69. Unit trusts and other investment vehicles

70. Venture capital trusts

71. Wasting assets

72. Finance act 2015-summary of CGT provisions

73. Tax case digest

74. Table of cases

75. Table of statutes

76. Table of statutory instruments

77. Index