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...
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 gi...
This Budget Edition of Bloomsbury's Tax Rates and Tables 2013/14 provides comprehensive post-Budget coverage of the UK's new revised tax rates, allowances, and reliefs. The book includes: essential information for tax advisers, accountants, and those working in finance * a clear, concise summary of all relevant tax data relating to the main UK taxes * comparative figures for up to six years in many of the tables * time-saving cross-references to UK legislation * a user-friendly format, grouped into individual taxes for easy access * a quick reference key dates summary * a summary of key...
This Budget Edition of Bloomsbury's Tax Rates and Tables 2013/14 provides comprehensive post-Budget coverage of the UK's new revised tax rates, allowa...
Covering all the UK's capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by UK tax advisers. Capital Gains Tax 2011/12 examines the UK's current legislation and HMRC guidance in a comprehensive and accessible style.
Covering all the UK's capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to compani...
Covering all the capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this readily accessible book focuses on the issues and scenarios most commonly encountered by tax advisers.
Covering all the capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies,...
"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...
"Clear and helpful" Richard Suswain, Tyrell and Company The specialist technical information guides you through the reliefs available for your client...
Capital Gains Tax 2016/17 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all those who deal with capital gains tax on a regular basis. This established title uses plain English and includes examples and the up-to-date tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up to date to Finance Act 2016. Bloomsbury Professional Core Tax Annuals include 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant...
Capital Gains Tax 2016/17 examines the current legislation and HMRC guidance in a comprehensive and accessible style and is an invaluable book for all...
This book provides a comprehensive post-Budget coverage of the UK's new revised tax rates, allowances, and reliefs. The book offers: essential information for tax advisers, accountants, and those working in finance * a clear, concise summary of all relevant tax data relating to the main UK taxes * comparative figures for up to six years in many of the tables * time-saving cross-references to legislation * a user-friendly format, grouped into individual taxes for easy access * quick reference Key Dates summary on inside cover * summary of key 2014/15 changes * Tax Year planner * number of days...
This book provides a comprehensive post-Budget coverage of the UK's new revised tax rates, allowances, and reliefs. The book offers: essential informa...
Covering all UK capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, this accessible book focuses on the issues and scenarios most commonly encountered by tax advisers. Capital Gains Tax 2014/15 examines the current UK legislation and HMRC guidance in a comprehensive style and will be invaluable for all those who deal with capital gains tax on a regular basis. It includes examples of UK tax cases throughout to aid accurate comprehension of the latest legislative changes. All coverage is up-to-date to the Finance...
Covering all UK capital gains reliefs and exemptions that apply to individuals and trustees, with a brief summary of those that apply to companies, th...
This book provides comprehensive, post-Finance Act coverage of the UK's new revised tax rates, allowances, and reliefs. The book will assist in calculating UK client's tax liabilities. Contents include: Personal Taxation * Expenses and Benefits * PAYE * Shares and Share Options * Taxation of Investment Income * Taxation of Business Profits * Taxation of Companies * Capital Gains Tax * Inheritance Tax * Capital Allowances * Stamp Taxes * Value Added Tax * Insurance Premium Tax * Landfill Tax * Aggregates Levy * Air Passenger Duty * Climate Change Levy * Fuel Duty * Vehicle Excise Duty *...
This book provides comprehensive, post-Finance Act coverage of the UK's new revised tax rates, allowances, and reliefs. The book will assist in calcul...
