Capital Gains Tax 2010/11

Capital Gains Tax 2010/11 examines the current legislation and HMRC guidance in a comprehensive and accessible style. The unprecedented mid-year change in CGT rates on 23 June 2010 has had a significant effect on a number of CGT reliefs, including entrepreneurs relief. These changes are fully discussed in this edition. All the examples have also been amended to reflect the CGT rate change and the new rules for off-setting losses and exemptions. This edition highlights the new claims and assessment periods that apply from 1 April 2010. It is also fully updated to the Corporation Tax Act 2010, Taxation (International and Other Provisions) Act 2010, Finance Act 2010 and Finance (No 2) Act 2010.