Mckie on Reinvestment ReliefPaperback
List price $97.02
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- Publisher: Butterworths Tolley Ltd.
- Format: Paperback
- Publication date: 1 January 1998
- Publication City/Country: Croydon
- ISBN 10: 0406890978
- ISBN 13: 9780406890979
- Edition: 2
- Edition statement: 2nd edition
Reinvestment relief is now seen as being the principle tax relief available to those making gains on disposals of all assets. Every practitioner who deals with disposals of private trading companies or businesses has to consider this relief. Illustrated with numerous examples, the book describes the pitfalls to be avoided, its interaction with other reliefs and the planning opportunities that it offers. It also considers the position of non-UK residents, dual residents and trustees. This completely revised second edition includes a new chapter on roll-over relief on EIS and VCT investments.
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