Whiteman on Capital Gains Tax: 13th Supplement to 4r.e.

Include: Changes resulting from the Finance Act 1988. The effect of case law such as the House of Lords' Decisions on tax-avoidance - Furniss v. Dawson and Ramsay and Craven v. White. Problematical areas such as indexation, and rebasing, introduced by the 1988 Finance Act, are explained by clearly-worked examples. Double taxation, companies, shares and securities.