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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition was published, see:
Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2015/16 isbn 9781780437835

Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2014/15


ISBN13: 9781780434445
New Edition ISBN: 9781780437835
Previous Edition ISBN: 9781780431758
Published: December 2014
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



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.

Subjects:
Taxation
Contents:
1: Life of a business – how each relief fits into the business lifecycle
2: Business asset roll-over relief: conditions
3: Roll-over relief calculation
4: Roll-over relief: shareholders, partners and overseas issues
5: Entrepreneurs’ relief
6: Incorporation relief
7: Seed Enterprise Investment Scheme (SEIS)
8: EIS: deferral and disposal reliefs
9: EIS: deferral relief claw-back
10: Social investment relief
11: Groups of companies
12: Corporate intangible assets roll-over
13: Substantial shareholding exemption (SSE)
14: Reliefs on exchange of shares
15: Share loss relief and negligible value
16: Business asset hold-over relief: conditions
17: Hold-over relief: calculation
18: Hold-over relief: exceptions and claw-back
19: Businesses and trusts – s.260 and hold-over block for settlor interested trusts
20: Compulsory acquisition of land
21: Compensation and insurance receipts
22: Transfer of shares to SIP or EBT
23: Transfer of control to Employee ownership trust
24: Disincorporation relief
25: Planning with CGT – risks, GAAR, TAARs and DOTAS.