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Capital Gains Tax Reliefs for SMEs and Entrepreneurs (formerly Capital Gains Tax, Roll-over, Hold-over and Deferral Reliefs), takes all the essential information on capital gains tax reliefs that may apply to small and medium sized businesses (SMEs), and builds a special focus on reliefs available to entrepreneurs.
Newly launched in the light of the growing number of reliefs for entrepreneurial businesses, this book is an ideal companion for all advisers to owner-managed businesses, entrepreneurs, business angel investors and venture capitalists. 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 the newly created social investment relief.
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. Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2014-15 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.