This book aims to provide a comprehensive guide to capital gains tax in the UK, as understood by the legislation and practice in 1990. It serves as a reference for individuals and professionals navigating the complexities of capital gains tax calculations and liabilities. The text likely details the various reliefs, exemptions, and rules governing the taxation of capital gains, offering practical advice for compliance and planning.

As a publication from Tolley, a known provider of tax and accounting information, this book is expected to offer a detailed and authoritative overview of capital gains tax law as it stood in 1990. Its content would likely be aimed at tax professionals, accountants, and individuals with significant capital gains to report, providing a technical and practical resource for the period. The focus would be on accurate legal interpretation and procedural guidance for that specific tax year.