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

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

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"(PUBLICATION FIRST MARKED AS OUT OF PRINT 09/10/03)A practical and comprehensive guide to the calculation and operation of three of the main capital gains tax reliefs, containing all the information required in one unique reference work. Written by one of the UK's foremost tax practitioners Contains over 160 worked examples References to Inland Revenue Statements of Practice and Concessions and Internal Guidance Manuals Highlighted throughout by handy hints, tips and planning suggestions Includes relevant provisions of the Finance Act 2002"show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 12th Revised edition
  • 0754516768
  • 9780754516767

Table of contents

"Introduction, 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, Intangible Assets and Goodwill, Reinvestment Relief, Transfer of Shares to a QUEST-before April 2001, Transfer shares to an ESOP - before April 1998 - Enterprise Investment Scheme, after April 2000, Transfer of Business to a Company, Capital Sums, Deferral Relief, 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, Deferral Relief - Corporate venturing, Which Roll - over Relief.Hold-Over Relief, Qualifying Transactions, Calculating the Held - over Gain, Exceptions, Claw - back and Valuations, Links with Inheritance Tax.Rebasing - The Problems of Rebasing. 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 Employments, Settled Property, Associated Disposals, Calculating the Relief, Increasing the Qualifying Period, Several Disposals - Limit on Total Relief, Husband and Wife, Company Reorganisation and Reconstructions, Partnerships, Earlier Disposals, Relations with Other Reliefs, Planning for Retirement Relief, Relationship with Taper Relief."show more