Capital Gains Tax, Roll-Over, Hold-Over and Deferral Reliefs 2013/14

ISBN-13: 9781780431758 / Angielski / Miękka / 2013 / 552 str.

Rebecca Cave;Chris Williams

Opis

This book provides detailed guidance on: all of the UK 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 needed to apply these reliefs successfully can be found in this unique book, and it is up-to-date to the UK's latest Finance Act. The book is designed to be used on a day-in day-out basis, with handy hints and a wealth of worked examples.

Spis treści

Chapter 1 What you need to know Chapter 2 Roll-over relief: conditions Chapter 3 Roll-over relief: calculation Chapter 4 Roll-over relief: partners and overseas issues Chapter 5 Groups of companies Chapter 6 Disincorporation relief Chapter 7 Compulsory acquisition of land Chapter 8 Exchange of joint interest in land Chapter 9 Corporate intangible assets Chapter 10 Transfer of shares to a SIP or EBT Chapter 11 Incorporation relief Chapter 12 Compensation and insurance receipts Chapter 13 EIS deferral and disposal reliefs Chapter 14 EIS deferral relief: withdrawn or clawed back Chapter 15 Seed Enterprise Investment Scheme Chapter 16 Share loss relief Chapter 17 Reliefs on exchange of shares Chapter 18 Entrepreneurs' relief Chapter 19 Business assets hold-over relief: conditions Chapter 20 Hold-over relief: settlor-interested trusts Chapter 21 Hold-over relief: calculating the held-over gain Chapter 22 Hold-over relief: exceptions, claw-back and valuations Chapter 23 Section 260 hold-over relief Chapter 24 Planning with CGT reliefs