Overview

Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2010/11 provides detailed guidance on all of the capital gains tax reliefs that may apply on the sale of businesses, business assets, and for gifts: Roll-over relief in its several forms, including incorporation relief; Deferral of gains using EIS, VCT and corporate venturing schemes; Hold-over for gifts and transactions at undervalue; Entrepreneurs' relief. Everything you need to use and apply these reliefs successfully can be found within this unique book and is up to date to the latest Finance Act. 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.

Full Product Details

Author:   Rebecca Cave
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
Weight:   0.794kg
ISBN:  

9781847665331

ISBN 10:   1847665330
Pages:   496
Publication Date:   31 March 2011
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Mixed media product
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

1 A short introduction; 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: clawback and anti-avoidance; 15 EIS deferral relief: trustees; 16 Disposals to employee benefit trusts; 17 Reorganisations and reconstructions; 18 Entrepreneurs' relief; 19 Business assets hold-over relief: conditions; 20 Hold-over relief: settler-interested trusts; 21 Hold-over relief: calculating the held-over gain; 22; Hold-over relief: exemptions, claw-back and valuations; 23 Section 260 hold-over relief; 24 CGT reliefs compared

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Author Information

Rebecca Cave FCA, CTA, MBA, is an experienced tax writer specialising in the tax affairs of small and medium-sized businesses. She serves on the SME Business Tax committee of the ICAEW Tax Faculty and on the Owner-Managed Business sub-committee of the CIOT.

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