CG63950+ - CAPITAL GAINS MANUAL: Contents
ENTREPRENEURS’ RELIEF
| CG63950 | Entrepreneurs’ Relief: scope and layout of guidance |
| CG63955 | Entrepreneurs’ Relief: broad outline |
| CG63960 | Entrepreneurs’ Relief: office responsible |
| CG63965 | Entrepreneurs’ Relief: meaning of business |
| CG63970 | Entrepreneurs’ Relief: claims to relief |
| CG63975 | Entrepreneurs’ Relief: qualifying disposals by individuals |
| CG63980 | Entrepreneurs’ Relief: qualifying disposals by individuals: examples |
| CG63985 | Entrepreneurs’ Relief: qualifying disposals by trustees |
| CG63990 | Entrepreneurs’ Relief: qualifying disposals by trustees: example |
| CG63995 | Entrepreneurs’ Relief: qualifying “associated disposals” by individuals |
| CG64000 | Entrepreneurs’ Relief: qualifying “associated disposals” – examples |
| CG64005 | Entrepreneurs’ Relief: relevant business assets |
| CG64010 | Entrepreneurs’ Relief: disposal of whole or part of business: conditions and disposal of assets after cessation of a business |
| CG64015 | Entrepreneurs’ Relief - “disposal of part of a business”: meaning |
| CG64020 | Entrepreneurs’ Relief - “disposal of part of a business”: meaning – case law |
| CG64021 | Entrepreneurs’ Relief - “disposal of part of a business”: meaning – case law continued |
| CG64030 | Entrepreneurs’ Relief: disposal of part of a business, discussion of case law |
| CG64035 | Entrepreneurs’ Relief: disposal of part of a business, factors arising from case law |
| CG64040 | Entrepreneurs’ Relief: disposal of whole or part of business: partnerships |
| CG64045 | Entrepreneurs’ Relief: disposal of assets after cessation of business |
| CG64050 | Entrepreneurs’ Relief: shares or securities: personal company |
| CG64055 | Entrepreneurs’ Relief: trading company and holding company of a trading group |
| CG64060 | Entrepreneurs’ Relief: trading company and holding company of a trading group - meaning of "in the course of, or for the purposes of, a trade" |
| CG64065 | Entrepreneurs’ Relief: trading company and holding company of a trading group - meaning of preparing to carry on a trade |
| CG64070 | Entrepreneurs’ Relief: trading company and holding company of a trading group - meaning of acquiring or starting to carry on a trade, or acquiring shares in a trading company |
| CG64075 | Entrepreneurs’ Relief: trading company and holding company of a trading group - meaning of "as soon as is reasonably practicable in the circumstances" |
| CG64080 | Entrepreneurs’ Relief: trading company and holding company of a trading group - shares and other assets held otherwise than as investments |
| CG64081 | Entrepreneurs’ Relief: trading company and holding company of a trading group - investments in joint venture companies |
| CG64085 | Entrepreneurs’ Relief: trading company and holding company of a trading group - surplus trading property |
| CG64090 | Entrepreneurs’ Relief: trading company and holding company of a trading group - the meaning of "substantial" |
| CG64095 | Entrepreneurs’ Relief: trading company and holding company of a trading group - investments in shares under the Corporate Venturing Scheme (CVS) |
| CG64100 | Entrepreneurs’ Relief: trading company and holding company of a trading group - applications for a ruling on the status of a company |
| CG64105 | Entrepreneurs’ Relief: date of cessation of a business |
| CG64110 | Entrepreneurs’ Relief: officers and employees |
| CG64115 | Entrepreneurs’ Relief: shares/securities: liquidation of company |
| CG64120 | Entrepreneurs’ Relief: calculation: introduction: scope of guidance |
| CG64125 | Entrepreneurs’ Relief: calculation of the relief - general |
| CG64130 | Entrepreneurs’ Relief: calculation of the relief - examples |
| CG64135 | Entrepreneurs’ Relief: calculation of the relief: postponed or deferred gains |
| CG64136 | Entrepreneurs’ Relief: calculation of the relief: rolled over gains |
| CG64137 | Entrepreneurs’ Relief: calculation of the relief: gifts of business assets |
| CG64140 | Entrepreneurs’ Relief – calculation – disposals by trustees: more than one qualifying beneficiary |
| CG64145 | Entrepreneurs’ Relief – calculation – restrictions on relief for “associated disposals” |
| CG64155 | Entrepreneurs’ Relief: shares/securities: company reorganisations - share exchanges etc |
| CG64160 | Entrepreneurs’ Relief: share exchanges etc involving QCBs |
| CG64165 | Entrepreneurs’ Relief: share exchanges etc involving QCBs before 6th April 2008 – deferred gains coming back into charge on or after 6th April 2008 - transitional rules |
| CG64170 | Entrepreneurs’ Relief: Enterprise Investment Scheme and Venture Capital Trust investments before 6th April 2008 – deferred gains coming back into charge after 6th April 2008 - transitional rules |
