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.

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Updated to 6 April 2026, Tolley’s Capital Gains Tax 2026-27 is updated to include: Finance Act 2026 provisions relevant to CGT Restriction of relief for disposals to employee-ownership trusts to 50% of the gain Revised anti-avoidance rules for company reconstructions Changes to the tax treatment of carried interest New restrictions on promoters of tax avoidance schemes including a statutory prohibition and promoter action notices. 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.