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Displaying 1-10 of 27 results
Exclusive
Transfer of assets to a limited company
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A worked example showing how tax relief can operate when the assets of a business are moved from an unincorporated entity to a limited company.
Exclusive
Crystallisation of gain
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Deals with gift relief for recipients of donations not resident in the UK, as covered by the Taxation of Capital Gains Act 1992.
Exclusive
Leases not treated as wasting assets
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A short section listing the types of leases not treated as wasting assets for capital gains purposes under the Taxation of Chargeable Gains Act 1992.
Exclusive
Grant of lease
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Explains how the disposal arising from a grant of lease is treated for the purposes of capital gains tax, with worked examples.
Exclusive
Partnerships and Capital Gains Tax
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
An overview of the treatment of capital gains by partnerships covering distribution of assets in kind amongst partners, changes in profit sharing ratios, adjustment through the accounts, payments outside the accounts, transfers between persons not at arm's length, disposals -annuity payments, shares acquired in stages and roll-over relief.
Exclusive
Change in partnership profit sharing ratios
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
When the profit ratios of a partnership change it may result in a chargeable gain for CGT purposes, due to the acquisitions and disposals of the incoming and/or outgoing partners. A worked example demonstrates how to calculate the chargeable assets arising from this, and from the revaluation of a partnership asset.
Exclusive
Partnerships
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A full chapter on the taxation of partnerships, including limited partnerships and LLPs. It focuses mainly on Income Tax, but includes a detailed subsection on Capital Gains Tax.
Exclusive
Chargeable gains
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A short section on the taxable capital gains arising from disposals of assets to shareholders. It has particular relevance to firms undergoing disincorporation and/or liquidation.
Exclusive
Transfer of chargeable assets
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Aimed at traders incorporating a business, this section deals with the way gift relief and incorporation relief apply under the Taxation of Chargeable Gains Act 1992. It is of particular relevance to sole traders.
Exclusive
Rollover relief
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
Deals with rollover relief on the proceeds arising from disposals of intangible fixed assets, as covered by the Taxation of Capital Gains Act 1992.
Displaying 1-10 of 27 results