Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2012/13

Capital Gains Tax Roll-over, Hold-over and Deferral Reliefs 2012/13 provides detailed guidance on all of the UK's capital gains tax reliefs that may apply on the sale of businesses, business assets, and for gifts: roll-over relief in its several forms, including incorporation relief * deferral of gains using EIS, VCT, and corporate venturing schemes * hold-over for gifts and transactions at undervalue * entrepreneurs' relief. Everything necessary to apply these reliefs successfully can be found within this unique book, which is up-to-date to the UK's latest Finance Act. It is a unique and user-friendly reference guide designed to be used on a day-in day-out basis, with handy hints, tips, planning suggestions, and a wealth of worked examples.