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Capital Gains Tax Reliefs for Smes and Entrepreneurs 2017/18
Chris Williams, Satwaki Chanda
Livre broché | Anglais
171,60 €
+ 343 points
Description
The specialist technical information guides you through the reliefs available for your clients' capital transactions, compares and contrasts how different types of businesses can benefit and gives guidance on how to avoid the pitfalls put in place to prevent the abuse of those reliefs. It outlines the calculation, process and application of the key tools that allow gains to be deferred, held-over or extinguished, as well as addressing the use of capital losses which may arise. The emphasis is on entrepreneurs' relief, EIS, SEIS and social investment relief.
It is structured to reflect the changing needs of a business and its owners throughout the business lifecycle; from sole-trader to incorporation, expansion to a group, withdrawal of the founders, passing-on the business and disincorporation
Brought up to date in line with Finance Act 2017.
Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 760
- Langue:
- Anglais
Caractéristiques
- EAN:
- 9781526502797
- Date de parution :
- 02-11-17
- Format:
- Livre broché
- Format numérique:
- Trade paperback (VS)
- Dimensions :
- 233 mm x 156 mm
- Poids :
- 367 g
