Capital Gains Tax 2021/22

In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law ...

This chapter examines the capital gains tax (CGT) and inheritance tax regimes which apply to individuals in relation to businesses and business assets. Under the provisions of the ...

This chapter examines the capital gains tax (CGT) and inheritance tax regimes which apply to individuals in relation to businesses and business assets. Under the provisions of the ...

Covering all of the key aspects of estate planning and capital acquisitions tax, the fifth edition of this book is fully updated to Finance Act 2025 and deals with all major develo...

Income tax is an essential part of a lawyer’s knowledge and professional training. Whilst it is not necessary to have knowledge to the extent that a specialist tax lawyer would hav...

This book explores the legal and tax policy issues that arise when churches and other religious institutions are taxed or exempted. Churches and other religious institutions are tr...

Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills and Adm...

Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills and Adm...