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 March 2025 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 March 2025, Tolley’s Capital Gains Tax 2025-26 is updated to include: Finance Act 2025 provisions relevant to CGT Increased rates of CGT for disposals on or after 30 October 2024 and 6 April 2025 Reduction of the lifetime limit for investors’ relief to £1 million Abolition of the remittance basis and introduction of the foreign gains regime for newly resident individuals Abolition of the special regime for furnished holiday lettings 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.’