Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2011/12

A unique and user-friendly reference guide to all the capital gains tax reliefs that may apply on the sale of businesses, business assets, and for gifts, including entrepreneurs' relief. It 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.

This popular book outlines the calculation , process and application of the three main capital gains tax reliefs:

• Deferral using EIS, VCT and corporate venturing schemes
• Hold-over of business assets

  The specialist technical information guides you through your client's roll-over, deferral and hold-over transactions. regular commentaries from the author help to explain new legislative and regulatory developments and the numerous examples highlight how they will affect you in practice.