Stein on Capital Gains Tax
A comprehensive commentary on capital gains tax including all relevant legislation. Updates are not included in the price and are billed on a pay as you go basis.
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Product description
A comprehensive commentary on capital gains tax including all relevant legislation. Updates are not included in the price and are billed on a pay as you go basis.
Stein on Capital Gains Tax is an authoritative and indispensable guide to the complex field of capital gains tax. It provides an insightful, methodical analysis of the complex and sophisticated provisions of CGT. The emphasis throughout is on practical techniques for tax planning and incorporating CGT into workable commercial and personal wealth management strategies. It includes a comprehensive index, the full Eighth Schedule to the Income Tax Act, the text of amended or deleted provisions, extracts from the Income Tax, Tax Administration and Long-term Insurance Acts, as well as regulations, rulings, a case law summary and an informative newsletter. Updated on a regular basis to keep current with changes in legislation and case law.
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Table of contents
Introduction
Scope of the tax
Taxable gains and assessed losses
Deemed disposals
Time of disposal
Proceeds and base cost
Disregarded gains and losses
Primary residence
Trusts and estates
Anti-avoidance Provisions
Business and corporate issues
Admin and general provisions
Index
Legislation
Ancillary material
