Wheatcroft on capital gains taxes: the law relating to chargeable gains taxed by capital gains tax, corporation tax and case VII of schedule D and also the difference from and comparable effects of taxation of profits and gains under cases I, II and VI of schedule D
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Money Gain of an asset at different rates of inflation with
Carter e Hungerford 1917 1 Ch 260 86 L J Ch 162 115 L T 857 705
Bendit Ltd v I B C 1945 27 T C 44 1912
39 other sections not shown
absolutely entitled acquisition and disposal acquisition or disposal allowable loss amended by F. A. amount apportionment April arise assessment base cost beneficiary capital allowances capital gains tax cent Chapter charge chargeable assets chargeable gains accruing chargeable to capital computing consideration contract corporation tax dealing death deceased deduction deemed discussed disposal of assets dividend stripping donatio mortis causa estate duty Example exemption Finance Act 1965 gain or loss gains tax purposes gift half-income rule held House of Lords Ibid Income Tax Act incurred individual interest intestacy investment land lease legatee liability loss accruing m-os market value non-resident Northern Ireland notional disposal option ordinarily resident partnership payable payment personal representatives premium problem profits provisions purchase realisation relevant relief Revenue settled property settlement settlor sold surtax tangible movable property taxpayer transaction transfer treated trustees unit trust United Kingdom VII and capital VII or capital