Capital Gains Tax Planning 2011/12: 2011-2012

ISBN-13: 9781847667731 / Angielski / Miękka / 2011 / 392 str.

Grant Thornton UK LLP;Rob Adams

Opis

Capital Gains Tax Planning 2011/12 offers a complete analysis of the UK's capital gains tax regime. Covering both UK personal and corporate capital gains tax, the book deals with the numerous techniques tax professionals can use to reduce or defer tax. It shows how tax on imminent transactions, or gains which have already arisen, can be saved. It also includes essential information on how best to structure a client's affairs well in advance of any sale to ensure maximum savings. Contents include: UK corporate and personal gains * planning techniques to deal with sales, gifts, and reorganizations * extensive coverage of entrepreneurs' relief * year-end CGT planning checklists * international aspects of CGT * tax planning for non-residents and non-domiciliaries * selling a business tax-efficiently.

Spis treści

Chapter 1 Introduction; PART A EXEMPTIONS; Chapter 2 Use of exemptions; Chapter 3 Residential property; PART B HOLDING AND SELLING ASSETS; Chapter 4 Holding assets tax efficiently; Chapter 5 Maximising base cost; Chapter 7 Deferring and staggering gains; PART C TAX-EFFICIENT BUSINESS SALES; Chapter 8 The basics of business sales; Chapter 9 Share sales; Chapter 10 Asset sales; Chapter 11 Corporate groups; Chapter 12 Liquidations; PART D GIFTING AND RESTRUCTURING; Chapter 13 Gifts without tax; Chapter 14 Incorporations, appropriations and groups; Chapter 15 Corporate reconstructions; PART E CAPITAL OR INCOME?; Chapter 16 Trading, investment, land, debt and intangibles; Chapter 17 Matters relating to shares; PART F THE FOREIGN DIMENSION; Chapter 18 Tax planning for non-residents; Chapter 19 Domicile.