Tolley's Taper Relief

Tolley's Taper Relief

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Description

"(PUBLICATION FIRST MARKED AS OUT OF PRINT 09/10/03)Taper Relief is becoming an increasingly important aspect of Capital Gains Tax planning allowing, for example, up to 75 per cent of the tax that would otherwise arise on a sale of business assets to be avoided. However, it is a relief that demands full compliance to a series of complex and arcane rules over a statutory period.The third edition by Mike Cochrane, one of Tolley's most respected author edition of Taper Relief sets out all the planning considerations you need to take into account to take maximum benefit of the relief, and is fully updated for the provisions of Finance Act 2002.The book is written by Mike Cochrane, one of Tolley's most respected authors who has a reputation for explaining complex principles in plain English. Mike is a senior partner at Lathams Group, a major firm of accountants in the North West of England. Key CGT planning issues spelt out in plain English Outlines all the major tax compliance demands of Taper Relief Contains many worked examples and case studies"show more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 3rd Revised edition
  • 0754516644
  • 9780754516644

Table of contents

"Table of ExamplesTable of StatutesTable of casesAbbreviations and References1. The General Scheme2. Non-Business Assets3. Business Assets4. Interaction with Other Reliefs5. Spouses6. Trusts7. Personal Representatives and Legatees8. The Overseas Element9. Value Freezing10. Enveloping11. Value Shifting12. Losses and The Annual Exempt Amount13. Assets Derived From Other Assets14. Options15. Corporate Transactions16. Taper Relief Planning Techniques17. MiscellaneousAppendicies1. Taper Tables2. Extracts from taper relief Legislation3. Extracts from Revenue Tax Bulletin 53Index"show more