Capital Gains Tax Roll-Over, Hold-Over and Deferral Reliefs 2012/13 (Paperback)

by Rebecca Cave, Chris Williams

Format: Paperback 536 pages

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Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2012/13 provides detailed guidance on all of the 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 you need to use and apply these reliefs successfully can be found within this unique book and is up to date to the latest Finance Act. A unique and user-friendly reference guide to all the capital gains tax reliefs that may apply on the sale of businesses, business assets, and for gifts, including entrepreneurs' relief. It 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. Previous ISBN: 9781847667724

Book details

Published
19/12/2012

Publisher
Bloomsbury Professional

ISBN
9781847669902


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