Capital Gains Tax Rollover, Holdover and Deferral Reliefs

Capital Gains Tax Rollover Holdover and Deferral Reliefs by Kevin Slevin CTA (Fellow) ATT TEP

Published by Tottel Publishing; telephone 01235 465500; price £79.95 paperback

This book is now in its 15th edition which in itself is a tribute to its popularity. The publicity material tells us that it is 'written by one of the UK's foremost experts in this complex and intricate field' and that 'this book contains all of the information that tax practitioners who's (sic) clients are subject to capital gains tax require'. One is usually highly sceptical of publicity material which tends to overstate its case but on this occasion it seems to me to be entirely accurate.

This book examines all the various capital gains tax reliefs which there are to roll over and hold over capital gains including business asset rollover relief the enterprise investment scheme...