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Capital Gains Tax Roll-Over, Hold-Over and Deferral Reliefs: 2012/13
Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2012/13 provides detailed guidance on all of the capital gains tax reliefs that may apply on the sale of businesses, business assets, and for gifts.
| Author(s) | By Rebecca Cave, Chris Williams. |
|---|---|
| Publisher | Bloomsbury Publishing PLC |
| Format | Paperback |
| Pages | 536 |
| Published in | United Kingdom |
| Published | 19 Dec 2012 |
| Availability | Available |
Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2012/13 provides detailed guidance on all of the capital gains tax reliefs that may apply on the sale of businesses, business assets, and for gifts.
1. What you need to know; 2. The forms of roll-over relief; 3. Roll-over relief: conditions; 4. Roll-over relief: calculation; 5. Roll-over relief: shareholders, partners and overseas issues; 6. Groups of companies; 7. Compulsory acquisition of land; 8. E
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 CIO
