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

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

Author: Rebecca Cave; Chris Williams
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781847669902
Published In: December 2012
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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.

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;