Publisher's Synopsis
The leading work on capital gains tax is now to be published in looseleaf format. The combination of definitive guidance and frequent updating will allow practitioners to keep up-to-date more easily and find answers quickly to even the most difficult questions. The new 5th edition amalgamates the text of the last edition with the material in the 13th cumulative supplement, at a stroke making the work easier to use. All statutory references have been updated and the chapters on the Ramsay principle, holdover relief, business assets and corporate taxpayers have been completely rewritten. The overall structure of the work remains the same, ensuring practitioners know where to look for the information they need. * New edition of the definitive text on capital gains tax * Now published as a user-friendly, single volume looseleaf * Fully updated to incorporate the latest legislation, such as the 2004 Finance Act * Updating releases will be published twice a year to keep readers up to date
