Company tax - Capital gains tax


What you need to claim entrepreneurs' relief and trading loss relief


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Checklist
Entrepreneurs' relief checklistWhen you sell or transfer all or part of your business you might be entitled to claim entrepreneurs' relief in respect of any capital gain you make. This means that the maximum rate of tax that will apply will be 10%. How... Read more
UPDATED04 Jan 2019
Credits: 1
doc
Letter
Claim for payment under a guaranteeOne way of helping a growing business is to act as guarantor to its loan finance. If things don't turn out as planned and you are called upon to make good some or all of the loan, you may be able to make a claim to t... Read more
04 May 2017
Credits: 1
xls
Calculator
Value of goodwill calculatorWhen you transfer a business to a limited company, you need to calculate the value of the goodwill in it. If HMRC doesn't agree with your valuation, the difference between its (lower) and your (higher) valuation will be tax... Read more
16 Jun 2016
Credits: 1
doc
Letter
Company shares or securities reorganisation clearance letterWhere a company acquires 25% or more of the shares in another, or reorganises its share capital, it can ask for confirmation (clearance under s.138 Taxation of Chargeable Gains Act 1992) tha... Read more
17 Feb 2016
Credits: 1
doc
Letter
 Election to transfer gain or loss to another group company Where a company makes a capital gain or loss in respect of an asset, it may jointly elect with another company within the same group to transfer the gain or loss to that company. The effect... Read more
08 Jan 2015
Credits: 1
doc
Letter
Unincorporated business trading loss relief claimIf you've made a loss in your sole trade or partnership, you can claim relief for it against tax payable on your other income for that year or the year before. If any loss remains you can claim relief a... Read more
01 Sep 2010