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...

"Clear and helpful" Richard Suswain, Tyrell and Company The specialist technical information guides you through the reliefs available for your clients' capital transactions, compares and contrasts how different types of businesses can benefit and gives guidance on how to avoid the pitfalls put in place to prevent the abuse of those reliefs. It outlines the calculation, process and application of the key tools that allow gains to be deferred, held-over or extinguished, as well as addressing the use of capital losses which may arise. The emphasis is on entrepreneurs' relief, EIS, SEIS and...

Capital Gains Tax Reliefs for SMEs and Entrepreneurs (formerly the highly-revered Capital Gains Tax, Roll-over, Hold-over and Deferral Reliefs), takes all the essential information on UK capital gains tax reliefs that may apply to small and medium sized businesses (SMEs), and builds a special focus on reliefs available to entrepreneurs. Newly launched in the light of the growing number of reliefs for entrepreneurial businesses in the UK, this book is an ideal companion for all advisers to UK owner-managed businesses, entrepreneurs, business angel investors, and venture capitalists. The...

Capital Gains Tax Reliefs for SMEs and Entrepreneurs (formerly the highly-revered Capital Gains Tax, Roll-over, Hold-over and Deferral Reliefs) takes all the essential information on UK capital gains tax reliefs that may apply to small and medium sized businesses (SMEs), and builds a special focus on reliefs available to entrepreneurs. The specialist technical information will guide readers through the reliefs available for UK clients' capital transactions. The book compares and contrasts how different types of businesses can benefit and gives guidance on how to avoid the pitfalls put in...

The specialist technical information guides you through the reliefs available for your clients' capital transactions, compares and contrasts how different types of businesses can benefit and gives guidance on how to avoid the pitfalls put in place to prevent the abuse of those reliefs. It outlines the calculation, process and application of the key tools that allow gains to be deferred, held-over or extinguished, as well as addressing the use of capital losses which may arise. The emphasis is on entrepreneurs' relief, EIS, SEIS and social investment relief. It is structured to reflect the...