Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2017/18

Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2017/18

by Chris Williams, Satwaki Chanda

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Product Details

ISBN-13: 9781526502803
Publisher: Bloomsbury USA
Publication date: 11/17/2017
Sold by: Barnes & Noble
Format: NOOK Book
Pages: 728
File size: 5 MB

About the Author

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

Satwaki Chanda is a tax lawyer and an experienced writer.
Chris Williams is a senior manager at Mazars LLP and proprietor of taXwords. He is a regular contributor to Tax Insider magazine and chairs the Succession Taxes sub-committee of the CIOT.

Table of Contents

1. The life of a business
2. Business asset roll-over relief: conditions
3. Business asset roll-over relief: calculation
4. Incorporation relief
5. Entrepreneurs' relief
6. Investors' relief
7. Seed Enterprise Investment Scheme
8. EIS deferral and disposal reliefs
9. EIS deferral relief: withdrawn or clawed back
10. Social Investment Tax Relief
11. Groups of companies
12. Intangible asset roll-over relief
13. Substantial shareholdings exemption
14. Reliefs on exchange of shares
15. Negligible value and share loss relief
16. Business asset hold-over relief: conditions
17. Business asset hold-over relief: calculating the held-over gain
18. Business asset hold-over relief: exceptions, claw-back and valuations
19. Trusts as business ownership vehicles
20. Compulsory acquisition of land
21. Compensation and insurance receipts
22. Employee share ownership: SIPs, EBTs and EOTs
23. Employee-ownership trusts
24. Disincorporation relief
25. Planning with CGT reliefs: risks and anti-avoidance

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