Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial
|

Book review

© Copyright LexisNexis 2024. All rights reserved.

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.
The numerous examples...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

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.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

READERS' FORUM premium icon
Read All
Practice tip: Three Rs for accountants Readers’ forum: What are the tax implications of gifts to politicians? Readers’ forum: Exception for family or personal relationships Readers’ forum: Can interest from joint account be divided other than equally? Readers’ forum: Is option to tax possible for rooftop land sale to build flats?
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 premium icon
Read All
Crackdown on national minimum wage compliance Reminder of voluntary contributions deadline Interactive tool launched Increased tax rates could drive business owners abroad Nudge letters target missing 2022-23 returns
DEADLINE DATES
CASES premium icon
Read All
Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax Reasonable excuse for failing to submit returns on time
MOST POPULAR
This week's opinion: 24 October 2024 Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax
Copyright © 2024 LexisNexis
back to top icon