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Capital Gains Tax Rollover, Holdover and Deferral Reliefs 2009/10

04 March 2010 / Robert Lillycrop
Issue: 4246 / Categories: Reviews , Capital Gains
By Rebecca Cave FCA CTA MBA; £106.82 (inc. 9% VAT)

Publisher: Bloomsbury Professional; paperback and ebook

The withdrawal of taper relief indexation and 1982 rebasing combined with the introduction of entrepreneurs' relief and a capital gains tax rate of 18% radically changed the capital gains tax planning landscape for non-corporate taxpayers.

The emphasis for non-corporate taxpayers has moved from ensuring assets are held for a particular qualifying period to ensuring that a business asset disposal qualifies for holdover rollover deferral or entrepreneur’s reliefs.

This may enable a gain to be moved from a year where there is a high rate of capital gains tax to a year where there is a lower rate. To be able to do so the tax planner needs to not only have a detailed understanding of how each particular relief operates but also how the reliefs interact.

The book’s comprehensive section...

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