Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2009/10

Résumé du livre

This is a unique and user-friendly reference guide to all the UK's 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 is fully updated to the latest UK legislation. Contents include: Roll-over reliefs: (a) the forms of roll-over reliefs (b) replacement of business assets: conditions, (c) replacement of business assets: calculation of relief (d) replacement of business assets: shareholders, partners and groups (e) replacement of business assets: overseas matters (f) compulsory acquisition of land (g) exchange of joint interests in land (h) corporate intangible assets (i) transfer of shares to a share incentive plan (j) incorporation relief (k) capital sums . Deferral reliefs: (a) EIS deferral and disposal reliefs (b) EIS deferral relief: clawback and anti-avoidance (c) EIS deferral relief: trustees (d) VCT deferral and disposal reliefs (e) corporate venturing: CGT deferral relief . Which relief? roll-over and deferral reliefs compared . Hold-over reliefs: (a) business assets hold-over relief: conditions (b) hold-over relief: settlor-interested trusts (c) hold-over relief: calculating the held-over gain (d) Hold-over relief: exceptions, claw-back and valuations (e) Section 260 hold-over relief . Absolute reliefs: entrepreneurs' relief.