Tolley's Capital Gains Tax provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. Corporation tax on chargeable gains is also fully covered. The practical alphabetical presentation and extensive cross-referencing between chapters, backed up by full details of source materials, will lead directly to all the information the tax practitioner requires. Copious worked examples provide further clarification on the more complex points.

SOURCE CURRENCY
Up-to-date to 1 July 2023

UPDATE INFORMATION
Tolley’s tax annuals were first published in 1916 and for over a century they have been your trusted guides to tax. Whilst retaining their familiar and dependable approach, they continue to evolve to ensure their relevance to the modern practitioner.
Updated to 1st July 2023, Tolley’s Capital Gains Tax 2023-24 is updated to include:

- CGT reliefs for married couples and civil partners applied to separating couples
- New anti-avoidance rule for share exchanges involving non-UK incorporated close companies
- Cuts in the annual exempt amount for 2023/24 and 2024/25
- Time limits for claims and assessments extended where conveyance or transfer is delayed

Tolley’s Capital Gains Tax provides the definitive, yet straightforward, concise account of the law and practice relating to this complex tax. The law and practice for at least the last four years is included. Its practical alphabetical presentation and extensive cross-referencing between chapters, supported by full details of source materials, will lead you directly to all the information you want.