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

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 EIS deferral relief: withdrawn or clawed back;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.