Documents related to 'CGT EIS deferral relief claim'
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Letter notifying reduction of EIS reliefIf you make a qualifying investment under the enterprise investment scheme (EIS), there are a number of things that can happen during the minimum holding period that lead to relief being reduced or fully withdr... Read more
25 Oct 2017
EIS relief claimWhen you make a qualifying enterprise investment scheme (EIS) investment, you have the right to income tax relief for the year or the year prior to that in which you made the investment. EIS relief - generallyWhen you make an investme... Read more
03 Jul 2017
SEIS reinvestment relief claimIf you make a capital gain you can reduce or eliminate any capital gains tax (CGT) payable by purchasing shares in a seed enterprise investment scheme (SEIS) company.GainsCGT is payable on gains made from the sale or tra... Read more
11 Dec 2018
CGT rollover relief claim When you've sold an asset that was used in your business, and this results in a capital gain, it's possible to defer or even avoid tax on this by claiming rollover relief. Selling a business assetCapital gains tax (CGT) applie... Read more
29 Jul 2009
Claim for small part disposal relief - compulsory purchaseIf you are forced to sell your land to a local authority under a compulsory purchase order, you could benefit from an expanded form of small part disposal relief.Part disposals - generallyWhen... Read more
19 Jun 2018
Unincorporated business trading loss relief claimIf your sole trader or partnership business made a loss you can claim relief for it against the tax payable on your other income for that year or the year before. If only part of the loss can be reliev... Read more
01 Sep 2010
Election for alternative maximum age basisCompanies looking to raise finance via an enterprise investment scheme (EIS) have to receive their first tranche of funding within seven years of their first commercial sale. However, if the company qualifies... Read more
16 Apr 2018
Claim for a capital loss for an irrecoverable loan to a traderIf you made a loan to a business which it cannot repay, the amount remaining outstanding may be treated as a capital loss. HMRC requires conditions to be met before it will accept the loss... Read more
24 Sep 2009
Year-end tax planning checklist There are a number of tax allowances, exemptions and rate bands which if not utilised in one tax year cannot be carried forward for use in later years. Use our checklist to help you ensure that you're not missing out on... Read more
UPDATED12 Apr 2024
