Walton, Kevin 　著

内容

目次

1 Introduction 2 Annual Rates and Exemptions 3 Alternative Finance Arrangements 4 Anti-Avoidance 5 Appeals 6 Assessments 7 Assets 8 Assets held on 6 April 1965 9 Assets held on 31 March 1982 10 Capital Sums Derived from Assets 11 Charities 12 Children 13 Claims 14 Companies 15 Companies - Corporate Finance and Intangibles 16 Computation of Gains and Losses 17 Connected Persons 18 Corporate Venturing Scheme 19 Death 20 Disclosure of Tax Avoidance Schemes 21 Double Tax Relief 22 Employee Share Schemes 23 Enterprise Investment Scheme 24 Entrepreneurs' Relief 25 Exemptions and Reliefs 26 Furnished Holiday Accommodation 27 Gifts 28 Government Securities 29 Groups of Companies 30 HMRC - Administration 31 HMRC - Confidentiality of Information 32 HMRC Explanatory Publications 33 HMRC Extra-Statutory Concessions 34 HMRC Investigatory Powers 35 HMRC Statements of Practice 36 Hold-Over Reliefs 37 Incorporation and Disincorporation Reliefs 38 Indexation 39 Interaction with Other Taxes 40 Land 41 Late Payment Interest and Penalties 42 Life Insurance Policies and Deferred Annuities 43 Losses 44 Market Value 45 Married Persons and Civil Partners 46 Mineral Royalties 47 Offshore Settlements 48 Overseas Matters 49 Partnerships 50 Payment of Tax 51 Penalties 52 Private Residences 53 Qualifying Corporate Bonds 54 Remittance Basis 55 Repayment Interest 56 Residence and Domicile 57 Returns 58 Rollover Relief - Replacement of Business Assets 59 Seed Enterprise Investment Scheme 60 Self-Assessment 61 Settlements 62 Shares and Securities 63 Shares and Securities - Identification Rules 64 Social Investment Relief 65 Substantial Shareholdings of Companies 66 Time Limits - Fixed Dates 67 Time Limits - Miscellaneous 68 Underwriters at Lloyd's 69 Unit Trusts and Other Investment Vehicles 70 Venture Capital Trusts 71 Wasting Assets 72 Finance Act 2015 - Summary of CGT Provisions 73 Tax Case Digest 74 Table of Statutes 75 Table of Statutory Instruments 76 Table of Cases 77 Index