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

Description

Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2013/14 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. 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12 Compensation and insurance receipts; Chapter 13 EIS deferral and disposal reliefs; Chapter 14 EIS deferral relief: withdrawn or clawed back; Chapter 15 Seed Enterprise Investment Scheme; Chapter 16 Share loss relief; Chapter 17 Reliefs on exchange of shares; Chapter 18 Entrepreneurs'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. Previous ISBN: 9781847669902

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. Chris Williams LLB is Technical Senior Manager at Mazars LLP and Director of taXwords ltd.