Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION Pre-order Mortgage Receivership: Law and Practice



 Stephanie Tozer, Cecily Crampin, Tricia Hemans
Practical guidance to relevant law & procedure


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Easter Closing

We will be closed between Friday 29th March and Monday 1st April for the Easter Bank Holidays, reopening at 8.30am on Tuesday 2nd April. Any orders received during this period will be processed with when we re-open.

Hide this message

Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2017/18


ISBN13: 9781526502797
Previous Edition ISBN: 9781784513047
Published: November 2017
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print




Also available as
£117.00

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.

Subjects:
Taxation
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 EIS deferral relief: withdrawn or clawed back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. Transfer of shares to a SIP or EBT
23. Employee-ownership trusts
24. Disincorporation relief
25. Planning with CGT reliefs: risks and anti-avoidance