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Crown and Government Land: Prerogative, Statute and Common Law


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A Practitioner's Guide to Wills 5th ed


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ISBN13: 9780406028006
ISBN: 0406028001
Published: January 1994
Publisher: LexisNexis Butterworths
Format: Paperback
Price: Out of print

Capital Gains Tax comes into effect when a private company reaches the stage when it has to consider flotation in order to expand. It is usually at this time that the entrepeneurs who have built the businesses wish to sell them. The problem is that a business that has grown slowly and is worth a substantial amount can, upon sale, be responsible for a very large tax bill. The legislative changes discussed in this book will allow the informed adviser to save their client a large amount of this tax, without, as previously, having to reinvest the profit immediately on sale.;Illustrated with numerical examples, this book describes in detail the roll-over relief, including the pitfalls to be avoided, its interaction with other reliefs and the planning opportunities which it offers. The position of non-residents, dual residents and trustees is also explained.

Key features; the relief; conditions - outline; conditions - the disposal; conditions - the acqisitions; conditions - the claim; replacement shares; settlements; failure of conditions of relief; spouses; the foreign element; anti-avoidance; interaction with roll-over CGT reliefs; pitfalls; planning points.