Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2012/13

Taxation › U.K.

Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2012/13

Edited by Rebecca Cave · Chris Williams
Bloomsbury Professional (formerly Tottel Publishing) December 2012

Specifications

ISBN-13
9781847669902
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
December 2012
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

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.

Table of Contents

1. What this book covers;

2. The forms of roll-over reliefs;

3. Replacement of business assets: conditions;

4. Replacement of business assets: calculation of relief;

5. Replacement of business assets: shareholders, partners and groups;

6. Replacement of business assets: overseas matters;

7. Compulsory acquisition of land;

8. Exchange of joint interests in land;

9. Corporate intangible assets;

10. Transfer of shares to a share incentive plan;

11. Incorporation relief;

12. Compensation and insurance receipts;

13 EIS deferral and disposal reliefs;

14. EIS deferral relief: withdrawn or clawed back;

15. Share loss relief;

16. Disposals to employee trusts;

17. Reorganisations and reconstructions;

18. Entrepreneurs’ relief;

19. Business assets hold-over relief: conditions;

20. Hold-over relief: settlor-interested trusts;

21 Hold-over relief: calculating the held-over gain;

22. Hold-over relief: exceptions, claw-back and valuations;

23. Section 260 hold-over relief ;

24. CGT reliefs compared.

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