Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2011/12

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Bloomsbury Publishing, Jan 31, 2012 - Business & Economics - 512 pages
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Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2011/12 provides detailed guidance on all of the capital gains tax reliefs that may apply on the sale of businesses, business assets, and for gifts: Roll-over relief in its several forms, including incorporation relief; Deferral of gains using EIS, VCT and corporate venturing schemes; Hold-over for gifts and transactions at undervalue; Entrepreneurs' relief.

Everything you need to use and apply these reliefs successfully can be found within this unique book and is up to date to the latest Finance Act.

A unique and user-friendly reference guide to all the capital gains tax reliefs that may apply on the sale of businesses, business assets, and for gifts, including entrepreneurs' relief. It is designed to be used on a day-in day-out basis, with handy hints, tips and planning suggestions, a wealth of worked examples, and fully updated to the latest legislation.

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About the author (2012)

Rebecca Cave FCA, CTA, MBA, is an experienced tax writer specialising in the tax affairs of small and medium-sized businesses. She serves on the SME Business Tax committee of the ICAEW Tax Faculty and on the Owner-Managed Business sub-committee of the CIOT.

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