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

By Rebecca Cave, Chris Williams

This book provides detailed guidance on: all of the UK 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 needed to apply these reliefs successfully can be found in this unique book, and it is up-to-date to the UK's latest Finance Act. The book is designed to be used on a day-in day-out basis, with handy hints and a wealth of worked examples.

Publication Date: 12/31/2013
Format: Paper
ISBN: 9781780431758