Since 1927 the leading authority on tax law, practice and administration

Pre-Owned Assets – Capital Tax Planning in the New Era

© Copyright LexisNexis 2024. All rights reserved.

19 January 2005 / Matthew Hutton

Issue: 3991 / Categories: Reviews

Reviewed by MATTHEW HUTTON. Pre-Owned Assets — Capital Tax Planning in the New Era is published by Sweet & Maxwell at £125, 364 pages.

Book Review

Pre-Owned Assets — Capital Tax Planning in the New Era

By Emma Chamberlain and Chris Whitehouse with Barry McCutcheon

Few books can have been so eagerly awaited as this one on the pre-owned assets tax régime (POT) in the shadow of which private client practitioners and their clients have been living for the last year or so and which comes into effect on 6 April 2005.

The text of the book that is apart from its supplementary pages and appendices runs to some 254 pages. It is divided into four parts entitled 'Setting the Scene' 'How the Legislation Works' 'Planning in Practice: Reactive Planning' and 'Planning in Practice: Proactive Planning'. The style as might be expected from these well-known authors is both lucid and interesting. The text is split up...

Only subscribers may read the full article

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Pre-Owned Assets – Capital Tax Planning in the New Era

© Copyright LexisNexis 2024. All rights reserved.

19 January 2005 / Matthew Hutton

Reviewed by MATTHEW HUTTON. Pre-Owned Assets — Capital Tax Planning in the New Era is published by Sweet & Maxwell at £125, 364 pages.

Book Review

Pre-Owned Assets — Capital Tax Planning in the New Era

By Emma Chamberlain and Chris Whitehouse with Barry McCutcheon

Few books can have been so eagerly awaited as this one on the pre-owned assets tax régime (POT) in the shadow of which private client practitioners and their clients have been living for the last year or so and which comes into effect on 6 April 2005.

The text of the book that is apart from its supplementary pages and appendices runs to some 254 pages. It is divided into four parts entitled 'Setting the Scene' 'How the Legislation Works' 'Planning in Practice: Reactive Planning' and 'Planning in Practice: Proactive Planning'. The style as might be expected from these well-known authors is both lucid and interesting. The text is split up...

Only subscribers may read the full article

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Issue:

3991

Categories: Reviews [1]

SourceURL:

Links:

READERS' FORUM premium icon

Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Annual tax credit renewal notices on their way to claimants Deadline dates for June 2024 May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office

Deadline dates for June 2024

CASES

Gold bullion was never available to be delivered Company denied use of the flat rate scheme Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse

MOST POPULAR

Gold bullion was never available to be delivered Annual tax credit renewal notices on their way to claimants Company denied use of the flat rate scheme This week's opinion: 2 May 2024 General decline: HMRC R&D enquiries

back to top icon