Tolleys Capital Gains Tax 2001-02
By David Smailes, FCA; and Kevin Walton, BA (Hons)
Tolleys Capital Gains Tax 2001-02 features:
New taper relief rules on employee shareholdings
Changes to the rules for attributing gains of overseas companies to UK shareholders
Further changes to the capital gains rules affecting groups of companies
Coverage of new limited liability partnerships
All other changes in law and practice in the year to 1 July 2001
|