Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2016/17

Taxation

Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2016/17

Edited by Rebecca Cave · Chris Williams
Bloomsbury Professional (formerly Tottel Publishing) December 2016

Specifications

ISBN-13
9781784513047
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
December 2016
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
Price on request
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Details

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 changing needs of a business and its owners throughout the business lifecycle; from sole-trader to incorporation, expansion to a group, withdrawal of the founders, passing-on the business and disincorporation.

Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2016/17 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.

Table of Contents

1. The life of a business
2. Business asset roll-over relief: conditions
3. Business asset roll-over relief: calculation
4. Incorporation relief
5. Entrepreneurs' relief
6. Investors' relief
7. Seed Enterprise Investment Scheme
8. EIS deferral and disposal reliefs
9. EIS deferral relief: withdrawn or clawed back
10. Social Investment Tax Relief
11. Groups of companies
12. Intangible asset roll-over relief
13. Substantial shareholdings exemption
14. Reliefs on exchange of shares
15. Negligible value and share loss relief
16. Business asset hold-over relief: conditions
17. Business asset hold-over relief: calculating the held-over gain
18. Business asset hold-over relief: exceptions, claw-back and valuations
19. Trusts as business ownership vehicles
20. Compulsory acquisition of land
21. Compensation and insurance receipts
22. Transfer of shares to a SIP or EBT
23. Employee-ownership trusts
24. Disincorporation relief
25. Planning with CGT reliefs: risks and anti-avoidance
Price on request
New Edition is available now !
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
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