Tolley's Roll-over, Hold-over and Retirement Reliefs

Tolley's Roll-over, Hold-over and Retirement Reliefs

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Description

A practical and comprehensive guide to the calculation and operation of the three main capital gains tax reliefs. Written by a tax practitioner, it contains over 160 worked examples and is highlighted throughout with handy hints, tips and planning suggestions. There are references to Inland Revenue Statements of Practice and Concession and Internal Guidance Manuals, and it includes relevant provisions from the Finance Act 2000.show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 10th Revised edition
  • 0754507300
  • 9780754507307

Table of contents

Part 1 Roll-over relief: roll-over relief; replacement of business assets - the requirements; replacement of business assets - calculation of relief; replacement of business assets -shareholders, partners and groups of companies; replacement of business assets - overseas matters; compulsory acquisition; exchange of joint interests; reinvestment relief; reinvestment relief - claw-back; transfer of shares to ESOP trustees; transfer of business to a company; capital sums; deferral relief before April 1998 - enterprise investment schemes; deferral relief after April 1998; deferral relief after April 1998 - claw-back and avoidance; deferral relief after April 1998 - settled property; deferral relief - venture capital trusts; which roll-over relief. Part 2 Hold-over relief: qualifying transactions; calculating the held-over gains; exceptions; claw-back and valuations; links with inheritance tax. Part 3 Rebasing: the problems of rebasing. Part 4 Retirement relief: retirement relief; business interests; shares and securities - the basic requirements; singleton company -qualifying gains; holding company - qualifying gains; capital distributions - qualifying gains; offices and employment; settled property; associated disposals; calculating the relief; increasing the qualifying period; several disposals - limit on total relief; husband and wife; company reorganizations and reconstructions; partnerships; earlier disposals; relationships with other reliefs; planning for retirement relief.show more