Capital Gains Tax 2014/15 examines the current legislation and HMRC guidance in a clear, comprehensive style and is invaluable for all those who deal with capital gains tax on a regular basis. The hot topics for 2014/15 Fully updated to the Finance Act 2014, this edition examines the following key topics: . Transfers of shares to employee ownership trusts . CGT charge on properties subject to ATED . Proposed CGT charges for non-UK resident individuals disposing of property . Transfer of assets to charities . Changes to the CGT treatment of disabled person trusts . Transfer of interest in main residence to a spouse . Disposal of assets subject to capital allowances . CGT exemption for SEIS investments and comparison with EIS . CGT exemption for shares received in exchange for reduced employment rights . EMI options and entrepreneurs' relief . General Anti-Abuse Rule (GAAR) . Recent CGT cases including Executors of Lord Howard (chattels), Stolkin (EIS and taper relief), S Corbett and J Rice (entrepreneurs' relief) .
New tougher penalty regime to tackle offshore tax avoidance An easy-access, practical resource This accessible reference tool has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation. Previous print edition ISBN: 9781780431550