Capital Gains Tax: A Practitioner's Manual 2e (eBook)


Available
    Edition: 2nd Edition
  • Format: eBook
  • ISBN: 9781485120674
  • Extent: 498 Pages
  • Published:
  • Category: Tax Law

R489.00



This work is designed to meet the needs of attorneys, accountants, tax consultants, investment advisers, and other professionals. The manual explains, in depth and in detail, the conceptual basis and the practical implications of capital gains tax. The book includes a paragraph-by-paragraph commentary on the provisions of the Eighth Schedule and the Corporate Rules, including many practical illustrations of capital gains tax calculations and other examples.

Key Benefits

  • An incisive explanation of the capital gains tax system
  • The full verbatim text of the Eighth Schedule to the Income Tax Act, as amended
  • Paragraph-by-paragraph commentary on the provisions of the Eighth Schedule with many practical examples
  • The text of the Corporate Rules, with explanation and commentary
  • A detailed index

  • Part A: Capital gains tax in overview; fundamental concepts; the structure and internal logic of the capital gains tax legislation
  • Part B: The Eighth Schedule to the Income Tax Act 58 of 1962 (text, commentary and practical examples):
    I General
    II Taxable capital gains and assessed-losses
    III Disposal and acquisition of assets
    IV Limitation of losses
    V Base cost
    VI Proceeds
    VII Primary residence exclusion
    VIII Other exclusions
    IX Rollovers
    X Attribution of capital gains
    XI Company distributions
    XII Trust, trust beneficiaries and insolvent estates
    XIII Foreign currency
    XIV Miscellaneous (transactions during the transitional period)
  • Part C: The Corporate Rules (text and commentary)

  • Practising attorneys and accountants 
  • Tax consultants and advisers
  • Financial advisers
  • Trustees and beneficiaries of trusts
  • Members of close corporations
  • Company directors and shareholders

This product does not have any reviews yet - be the first to write one.

This work is designed to meet the needs of attorneys, accountants, tax consultants, investment advisers, and other professionals. The manual explains, in depth and in detail, the conceptual basis and the practical implications of capital gains tax. The book includes a paragraph-by-paragraph commentary on the provisions of the Eighth Schedule and the Corporate Rules, including many practical illustrations of capital gains tax calculations and other examples.

Key Benefits

  • An incisive explanation of the capital gains tax system
  • The full verbatim text of the Eighth Schedule to the Income Tax Act, as amended
  • Paragraph-by-paragraph commentary on the provisions of the Eighth Schedule with many practical examples
  • The text of the Corporate Rules, with explanation and commentary
  • A detailed index

  • Part A: Capital gains tax in overview; fundamental concepts; the structure and internal logic of the capital gains tax legislation
  • Part B: The Eighth Schedule to the Income Tax Act 58 of 1962 (text, commentary and practical examples):
    I General
    II Taxable capital gains and assessed-losses
    III Disposal and acquisition of assets
    IV Limitation of losses
    V Base cost
    VI Proceeds
    VII Primary residence exclusion
    VIII Other exclusions
    IX Rollovers
    X Attribution of capital gains
    XI Company distributions
    XII Trust, trust beneficiaries and insolvent estates
    XIII Foreign currency
    XIV Miscellaneous (transactions during the transitional period)
  • Part C: The Corporate Rules (text and commentary)

  • Practising attorneys and accountants 
  • Tax consultants and advisers
  • Financial advisers
  • Trustees and beneficiaries of trusts
  • Members of close corporations
  • Company directors and shareholders

This product does not have any reviews yet - be the first to write one.


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