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Entrepreneur's Relief, 2nd Edition

Entrepreneur's Relief, 2nd Edition

作者： Stephanie Webber
出版商： Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781785403057
出版时间 December 2016
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: RM746.70

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描述

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Entrepreneur's Relief provides guidance on this specialist area and the disposal of business assets.

The book details what assets qualify for relief and the calculations involved in entrepreneurs relief, presented in a logical structure with easy to locate information. Worked examples feature throughout to enable the information to be put into context and appendices include HMRC manuals, index and case tables, checklists and other HMRC materials.

With the government recently further increasing the lifetime limit on gains, the issue of Entrepreneur's Relief has never been more current.

Topics include:
- Overview of the relief
- How the relief is calculated
- The whole or part of a business
- Disposals of assets after business has ceased
- Shares/securities in a company
- Disposal of trustees
- Associated disposals
- Share reorganisations
- Interaction with other reliefs

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