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Capital Gains Tax Reliefs For SMES And Entrepreneurs(2018 Edition)
Authors:
Chris Williams, Satwaki Chanda
Cover Type:Hardcover
Condition:Used
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Book details
ISBN: 1526502798, 978-1526502797
Book publisher: Bloomsbury Professional
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Book Summary: 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 disincorporationBrought up to date in line with Finance Act 2017.
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