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Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2017/18
Paperback / softback
Main Details
| Title |
Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2017/18
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| Authors and Contributors |
By (author) Chris Williams
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By (author) Satwaki Chanda
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| Physical Properties |
| Format:Paperback / softback | | Pages:760 | | Dimensions(mm): Height 234,Width 156 |
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| Category/Genre | Taxation |
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| ISBN/Barcode |
9781526502797
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| Classifications | Dewey:343.4205245 |
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| Audience | | Professional & Vocational | |
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Publishing Details |
| Publisher |
Bloomsbury Publishing PLC
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| Imprint |
Bloomsbury Professional
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| Publication Date |
2 November 2017 |
| Publication Country |
United Kingdom
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Description
The specialist technical information guides you through the reliefs available for your clients' capital transactions, compares and contrasts how different types of businesses can benefit and gives guidance on how to avoid the pitfalls put in place to prevent the abuse of those reliefs. It outlines the calculation, process and application of the key tools that allow gains to be deferred, held-over or extinguished, as well as addressing the use of capital losses which may arise. The emphasis is on entrepreneurs' relief, EIS, SEIS and social investment relief. It is structured to reflect the changing needs of a business and its owners throughout the business lifecycle; from sole-trader to incorporation, expansion to a group, withdrawal of the founders, passing-on the business and disincorporation Brought up to date in line with Finance Act 2017.
Author Biography
Chris Williams LLB is Senior Manager at Mazars LLP and Director of taXwords Ltd. Satwaki Chanda is a tax lawyer and an experienced writer.
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