|Publication||28 April 2017|
|Suitable for||Tax advisers, Investors|
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.
The book is written by Stephanie Churchill CTA (Fellow), TEP. Read more here.
- General principles
- Qualifying shareholders
- Qualifying companies
- Associated disposals
- Share exchanges
- Sole traders
- Other issues (FHLs, Spouses, Interaction with Other Reliefs, Overseas Issues)
- Investors' relief