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Entrepreneurs' Relief

Entrepreneurs' Relief

作者： Stephanie Churchill
出版商： Claritax Books
ISBN: 9781908545886
出版时间 April 2017
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

￥812.63

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Entrepreneurs' relief offers a valuable reduction in the capital gains tax payable on disposal of businesses and of shares in trading companies. Individuals can shelter lifetime gains of up to £10 million.
This concise new book, which also includes a brief chapter explaining the new rules for investors' relief, is clearly written and attractively presented. The text is divided up according to the person making the disposal with (for example) separate chapters for shareholders and for sole traders.
Contents include:

General principles
Qualifying shareholders
Qualifying companies
Associated disposals
Share exchanges
Sole traders
Partnerships
Trustees
Other issues (FHLs, Spouses, Interaction with Other Reliefs, Overseas Issues)
Investors' relief

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