Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2011/12

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. What this book covers; 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 EIS deferral relief: withdrawn or clawed back; 15. Share loss relief; 16. Disposals to employee trusts; 17. Reorganisations and reconstructions; 18. Entrepreneurs' relief; 19. Business assets hold-over relief: conditions; 20. Hold-over relief: settlor-interested trusts; 21 Hold-over relief: calculating the held-over gain; 22. Hold-over relief: exceptions, claw-back and valuations; 23. Section 260 hold-over relief; 24. CGT reliefs compared.