Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2010/11

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 CIOT.

1 A short introduction; 2 The forms of roll-over reliefs; 3 Replacement of business assets: conditions; 4 Replacement of business assets: calculation of relief; 5 Replacement of business assets: shareholders, partners and groups; 6 Replacement of business assets: overseas matters; 7 Compulsory acquisition of land; 8 Exchange of joint interests in land; 9 Corporate intangible assets; 10 Transfer of shares to a share incentive plan; 11 Incorporation relief; 12 Compensation and insurance receipts; 13 EIS deferral and disposal reliefs; 14 EIS deferral relief: clawback and anti-avoidance; 15 EIS deferral relief: trustees; 16 Disposals to employee benefit trusts; 17 Reorganisations and reconstructions; 18 Entrepreneurs' relief; 19 Business assets hold-over relief: conditions; 20 Hold-over relief: settler-interested trusts; 21 Hold-over relief: calculating the held-over gain; 22; Hold-over relief: exemptions, claw-back and valuations; 23 Section 260 hold-over relief; 24 CGT reliefs compared