Whiteman on Capital Gains Tax: 1st Supplement to 4r.e.

This supplement to a guide on a complex and difficult area of revenue law identifies all major legislative changes that have taken place since the publication of the fourth edition and incorporates the consequences of the 1989 Budget and the "Finance Act 1989". Coverage includes the abolition of hold-over relief, clarification of the rebasing rules, and the extension of certain exemptions from capital gains tax and corporation tax.