Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2017/18

1: Life of a business – how each relief fits into the business lifecycle
2: Business asset roll-over relief: conditions
3: Roll-over relief calculation
4: Roll-over relief: shareholders, partners and overseas issues
5: Entrepreneurs' relief
6: Incorporation relief
7: Seed Enterprise Investment Scheme (SEIS)
8: EIS: deferral and disposal reliefs
9: EIS: deferral relief claw-back
10: Social investment relief
11: Groups of companies
12: Corporate intangible assets roll-over
13: Substantial shareholding exemption (SSE)
14: Reliefs on exchange of shares
15: Share loss relief and negligible value
16: Business asset hold-over relief: conditions
17: Hold-over relief: calculation
18: Hold-over relief: exceptions and claw-back
19: Businesses and trusts – s.260 and hold-over block for settlor interested trusts
20: Compulsory acquisition of land
21: Compensation and insurance receipts
22: Transfer of shares to SIP or EBT
23: Transfer of control to Employee ownership trust
24: Disincorporation relief
25: Planning with CGT – risks, GAAR, TAARs and DOTAS.