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Book review

23 May 2007 / Alex Millar
Issue: 4109 / Categories: Reviews
Reviewed by ALEX MILLAR, Henton & Co.

CGT & the private residence published by CCH

By David E Williams Smith & Williamson
Published by CCH paperback 237 pages price £67.95

CGT & the private residence is aimed at anyone who advises clients on residential property transactions. It assumes some capital gains tax knowledge and is most likely to be used as a reference tool for accountants and tax advisers. That said it is written in a style that makes it easy to read on a chapter by chapter basis. Anyone who does this should gain a comprehensive knowledge of how the only or main residence legislation applies in practice. The book succeeds in making the reader aware of the pitfalls to avoid and the planning opportunities available in relation to the relief and also deals with the interaction of the relief with other issues such as inheritance tax planning.
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