Tolley's Capital Gains Tax 1994-95 (Tolley's tax reference annuals)

by PatrickNoakes (Editor), Gary B . Mackley - Smith (Editor), PatrickNoakes (Editor), Gary B . Mackley - Smith (Editor)

• Used

  Paperback
  1994

  $6.70

  Part of Tolley's Tax Reference Annuals series, this volume offers comprehensive coverage of all relevant legislation (including the provisions of the Finance Act 1994), statements by the Revenue and other bodies, and case law to the date of Royal Assent to that Act. Coverage new to this edition includes: provisions relating to rates of tax annual exempt amounts; reinvestment in shares relief; set-off of pre-entry losses; commodity and financial futures; cash-settled options; settlements with foreign element; enterprise investment scheme; financial instruments involving interest rate and currency contracts; self-assessment and changes to facilitate it; underwriters; companies treated as non-UK resident; practice and procedure in connection with appeals; and calling for documents of taxpayers. The chapters are arranged alphabetically by subject for ease of reference, and the work includes a detailed index, tables of statutes and tables of cases, as well as full cross-references for many worked examples.

• Used

  Paperback
  1997

  $3.49