Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2012/13 provides detailed guidance on all of the capital gains tax reliefs that may apply on the sale of businesses, business assets, and for gifts: Roll-over relief in its several forms, including incorporation relief; Deferral of gains using EIS, VCT and corporate venturing schemes; Hold-over for gifts and transactions at undervalue; Entrepreneurs' relief. Everything you need to use and apply these reliefs successfully can be found within this unique book and is up to date to the latest Finance Act. A unique and user-friendly reference guide to all the capital gains tax reliefs that may apply on the sale of businesses, business assets, and for gifts, including entrepreneurs' relief. It is designed to be used on a day-in day-out basis, with handy hints, tips and planning suggestions, a wealth of worked examples, and fully updated to the latest legislation. Previous ISBN: 9781847667724
By:
Rebecca Cave,
Chris Williams
Imprint: Bloomsbury Professional
Country of Publication: United Kingdom
Dimensions:
Height: 234mm,
Width: 156mm,
Weight: 368g
ISBN: 9781847669902
ISBN 10: 1847669905
Pages: 536
Publication Date: 01 February 2013
Audience:
Professional and scholarly
,
Undergraduate
Format: Paperback
Publisher's Status: Active
1. What you need to know; 2. The forms of roll-over relief; 3. Roll-over relief: conditions; 4. Roll-over relief: calculation; 5. Roll-over relief: shareholders, partners and overseas issues; 6. Groups of companies; 7. Compulsory acquisition of land; 8. Exchange of joint interests in land; 9. Corporate intangible assets; 10. Transfer of shares to a share incentive plan or employee benefit trust; 11. Incorporation relief; 12. Compensation and insurance receipts; 13. EIS deferral and disposal reliefs; 14. EIS deferral relief: withdrawn or clawed back; 15. Seed Enterprise Investment Scheme; 16. Share loss relief; 17. Reorganisations and reconstructions; 18. Entrepreneurs' relief; 19. Business assets hold-over relief: conditions; 20. Hold-over relief: settlor-interested trusts; 21 Hold-over relief: calculating the held-over gain; 22. Hold-over relief: exceptions, claw-back and valuations; 23. Section 260 hold-over relief; 24. CGT reliefs compared.
Rebecca Cave FCA, CTA, MBA, is an experienced tax writer specialising in the tax affairs of small and medium-sized businesses. She serves on the SME Business Tax committee of the ICAEW Tax Faculty and on the Owner-Managed Business sub-committee of the CIOT. Chris Williams LLB is Technical Senior Manager at Mazars LLP and Director of taXwords ltd.
