The specialist technical information guides you through your client's roll-over, deferral and hold-over transactions. regular commentaries from the author help to explain new legislative and regulatory developments and the numerous examples highlight how they will affect you in practice.

Contents

1. What this book covers; 2. The forms of roll-over reliefs; 3. Replacement of business assets: conditions; 4. Replacement of business assets: calculation of relief; 5. Replacement of business assets: shareholders, partners and groups; 6. Replacement of business assets: overseas matters; 7. Compulsory acquisition of land; 8. Exchange of joint interests in land; 9. Corporate intangible assets; 10. Transfer of shares to a share incentive plan; 11. Incorporation relief; 12. Compensation and insurance receipts; 13 EIS deferral and disposal reliefs; 14. EIS deferral relief: withdrawn or clawed back; 15. Share loss relief; 16. Disposals to employee trusts; 17. Reorganisations and reconstructions; 18. Entrepreneurs’ relief; 19. Business assets hold-over relief: conditions; 20. Hold-over relief: settlor-interested trusts; 21 Hold-over relief: calculating the held-over gain; 22. Hold-over relief: exceptions, claw-back and valuations; 23. Section 260 hold-over relief ; 24. CGT reliefs compared.

Bibliographic detail

ISBN: 978 1 84766 772 4
Publication Date: Jan-12
Format: Paperback + eBook
Availability: In print
List price: £98 + 10% VAT