Whiteman & Sherry on Capital Gains Tax

Exploring every aspect of the law that impacts on capital gains tax, Whiteman on Capital Gains Tax: Gives you analysis, discussion and opinion on the law relating to capital gains tax Looks at the case law analysing the major decisions of the courts and the implications Examines statutory provisions identifying issues and offering the authors' views Analyses the general rules applying to assets, disposal and computation Considers the rules on particular classes of assets Covers particular taxpayers such as trustees, personal representatives, charities and partnerships Examines the jurisdictional limits and outlines the new remittance basis Covers the origins and development of capital gains tax, analyses the tax avoidance case law and looks at the possible impact of EU law