Bloomsbury Professional Capital Gains Tax 2022/23

Description

Taking a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, Capital Gains Tax 2022/23 is an invaluable title for those who deal with capital gains tax on a regular basis. The commentary in this title includes numerous examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. This accessible reference guide 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Jacquelyn Kimber is a Tax Partner at Newby Castleman in Leicester. Her areas of expertise include business restructuring, for example through demergers, succession planning and the tax efficient extraction of profits. Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP. Iris Wunschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner.