Medienkombination, Englisch, Paperback + eBook, Format (B × H): 152 mm x 234 mm
Medienkombination, Englisch, Paperback + eBook, Format (B × H): 152 mm x 234 mm
ISBN: 978-1-84766-533-1
Verlag: Bloomsbury
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.
Autoren/Hrsg.
Weitere Infos & Material
1 A short introduction; 2 The forms of roll-over reliefs; 3 Replacement of business assets: conditions; 4 Replacement of business assets: calculation of relief; 5 Replacement of business assets: shareholders, partners and groups; 6 Replacement of business assets: overseas matters; 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; 11 Incorporation relief; 12 Compensation and insurance receipts; 13 EIS deferral and disposal reliefs; 14 EIS deferral relief: clawback and anti-avoidance; 15 EIS deferral relief: trustees; 16 Disposals to employee benefit trusts; 17 Reorganisations and reconstructions; 18 Entrepreneurs' relief; 19 Business assets hold-over relief: conditions; 20 Hold-over relief: settler-interested trusts; 21 Hold-over relief: calculating the held-over gain; 22; Hold-over relief: exemptions, claw-back and valuations; 23 Section 260 hold-over relief; 24 CGT reliefs compared