Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2013/14

U.K.

Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2013/14

Edited by Rebecca Cave · Chris Williams
Bloomsbury Professional (formerly Tottel Publishing) December 2013

Specifications

ISBN-13
9781780431758
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
December 2013
Format
Paperback , 552 pages
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Bloomsbury Professional’s Capital Gains Tax Roll-over Hold-over and Deferral Reliefs is excellent. This is the only text on these reliefs that leads the reader through the issues and outcomes and which has a selection of practical and realistic examples…I'm so glad I eventually came across the book."  Angela Williams, Angela Williams & Associates Ltd, November 2012

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

Chapter 1 What you need to know
Chapter 2 Roll-over relief: conditions
Chapter 3 Roll-over relief: calculation
Chapter 4 Roll-over relief: partners and overseas issues
Chapter 5 Groups of companies
Chapter 6 Disincorporation relief
Chapter 7 Compulsory acquisition of land
Chapter 8 Exchange of joint interest in land
Chapter 9 Corporate intangible assets
Chapter 10 Transfer of shares to a SIP or EBT
Chapter 11 Incorporation relief
Chapter 12 Compensation and insurance receipts
Chapter 13 EIS deferral and disposal reliefs
Chapter 14 EIS deferral relief: withdrawn or clawed back
Chapter 15 Seed Enterprise Investment Scheme
Chapter 16 Share loss relief
Chapter 17 Reliefs on exchange of shares
Chapter 18 Entrepreneurs’ relief
Chapter 19 Business assets hold-over relief: conditions
Chapter 20 Hold-over relief: settlor-interested trusts
Chapter 21 Hold-over relief: calculating the held-over gain
Chapter 22 Hold-over relief: exceptions, claw-back and valuations
Chapter 23 Section 260 hold-over relief
Chapter 24 Planning with CGT reliefs

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