Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2016/17

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. Chris Williams LLB is Technical Senior Manager at Mazars LLP and Director of taXwords ltd.

1. The life of a business 2. Business asset roll-over relief: conditions 3. Business asset roll-over relief: calculation 4. Incorporation relief 5. Entrepreneurs' relief 6. Investors' relief 7. Seed Enterprise Investment Scheme 8. EIS deferral and disposal reliefs 9. EIS deferral relief: withdrawn or clawed back 10. Social Investment Tax Relief 11. Groups of companies 12. Intangible asset roll-over relief 13. Substantial shareholdings exemption 14. Reliefs on exchange of shares 15. Negligible value and share loss relief 16. Business asset hold-over relief: conditions 17. Business asset hold-over relief: calculating the held-over gain 18. Business asset hold-over relief: exceptions, claw-back and valuations 19. Trusts as business ownership vehicles 20. Compulsory acquisition of land 21. Compensation and insurance receipts 22. Transfer of shares to a SIP or EBT 23. Employee-ownership trusts 24. Disincorporation relief 25. Planning with CGT reliefs: risks and anti-avoidance