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丸善のおすすめ度
【中小企業および起業家のためのキャピタルゲイン税免除 2017年/2018年版】
Capital Gains Tax Reliefs for SMEs and Entrepreneurs 2017/18 '17
Williams, Chris,
Chanda, Satwaki
著
発行年月 |
2017年11月 |
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出版国 |
イギリス |
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言語 |
英語 |
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媒体 |
冊子 |
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装丁 |
paper |
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ページ数／巻数 |
760 p. |
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ジャンル |
洋書／社会科学／経営学／会計学 |
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ISBN |
9781526502797 |
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商品コード |
1024212371 |
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本の性格 |
実務向け |
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新刊案内掲載月 |
2017年11月 |
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商品URL
| https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=1024212371 |
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内容
The specialist technical information guides you through the reliefs available for your clients' capital transactions, compares and contrasts how different types of businesses can benefit and gives guidance on how to avoid the pitfalls put in place to prevent the abuse of those reliefs. It outlines the calculation, process and application of the key tools that allow gains to be deferred, held-over or extinguished, as well as addressing the use of capital losses which may arise. The emphasis is on entrepreneurs' relief, EIS, SEIS and social investment relief. It is structured to reflect the changing needs of a business and its owners throughout the business lifecycle; from sole-trader to incorporation, expansion to a group, withdrawal of the founders, passing-on the business and disincorporation Brought up to date in line with Finance Act 2017.
