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Entrepreneur's Relief, 2nd Edition

Entrepreneur's Relief, 2nd Edition

Entrepreneur's Relief, 2nd Edition

Author: Stephanie Webber
Publisher: Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781785403057
Published In: December 2016
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 1,310.00

HKD 1,270.70 Save HKD 39.30 (3%)

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Description

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Entrepreneur's Relief provides guidance on this specialist area and the disposal of business assets.

The book details what assets qualify for relief and the calculations involved in entrepreneurs relief, presented in a logical structure with easy to locate information. Worked examples feature throughout to enable the information to be put into context and appendices include HMRC manuals, index and case tables, checklists and other HMRC materials.

With the government recently further increasing the lifetime limit on gains, the issue of Entrepreneur's Relief has never been more current.

Topics include:

Overview of the relief
How the relief is calculated
The whole or part of a business
Disposals of assets after business has ceased
Shares/securities in a company
Disposal of trustees
Associated disposals
Share reorganisations
Interaction with other reliefs

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