Publisher's Synopsis
This book offers a practical and comprehensive guide to the three main capital gains tax reliefs. Points of particular importance or difficulty in the computation of the reliefs are identified and well over 100 worked examples provide immediate clarification of the current law and practice in this complex area. Special subjects covered include: sole tenders; family companies; groups of companies; partnerships; re-basing; inheritance tax; agricultural property; compulsory acquisition; transfers to an ESOP and the interaction of the three reliefs.
