Documents related to 'CGT unpaid proceeds claim'
Order by:
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
Pre-incorporation losses claimIf an unincorporated business is transferred to a company and at the time it has losses, the business owner can, subject to conditions, claim relief for them against income they receive from the company. Incorporation... Read more
09 Oct 2018
Election to disapply incorporation reliefWhere you transfer your sole trader or partnership business to a company in which you own shares, often referred to as incorporating your business, it counts for capital gains tax purposes as if you had sold i... Read more
16 Nov 2016
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
Election for business asset disposal relief to apply to QCBsWhen you sell a business the purchasing company might offer to pay you with loan notes. This is a loan arrangement but in the form of a security, i.e. like shares. The loan notes pay interes... Read more
04 Nov 2016
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
Property rental business loss relief claimIndividuals, including members of business partnerships, can claim a deduction in the tax liability on general income where their property rental business has made a loss and all or part of that loss results ... Read more
11 Jun 2019
Intangible asset rollover relief claimIf your company sells a chargeable intangible fixed asset, it can give rise to a gain which is subject to corporation tax. However, if further intangible assets are bought, rollover relief for the gain can be cla... Read more
09 Nov 2017
Certificate of annual interest and tax deductedIf your company pays annual interest to an individual it must deduct income tax first and provide a corresponding certificate. certificateInterest is annual if it relates to a debt capable of lasting for... Read more
01 Nov 2022
