Whiteman & Sherry on Capital Gains Tax
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Practice Area:
Author:
General Editor: Michael Sherry
Format: Looseleaf
Status: Live on Westlaw UK

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Exploring every aspect of the law that impacts on capital gains tax, Whiteman on Capital Gains Tax:

NEW DEVELOPMENTS COVERED

  • 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