Book Description

Tolley's Capital Gains Tax provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered.Its practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead you directly to all the information you want.Copious worked examples provide further clarification on the more complex points.Price includes a post-Budget 2004 Supplement published in May and a full edition post-Finance Act 2004 in September (also available separately).