capital taxation Archives - Page 18 of 22 - Whitefield Tax - Isle of Wight Accountants

All change for employee shareholder agreements

by Jessica Garbett | Mar 20, 2017 | ACCA, business taxation, capital taxation, personal taxatation

Income tax relief and CGT exemption on shares to end. The income tax reliefs and capital gains tax (CGT) exemption will no longer be available with effect from 1 December 2016 on any shares acquired in consideration of an employee shareholder agreement entered into on...

Analysing the Autumn Statement

by Jessica Garbett | Dec 5, 2016 | ACCA, business taxation, capital taxation, personal taxatation

Infrastructure and digital economy The Chancellor provided the National Infrastructure Commission with a fiscal remit that the government intends to spend 1.2% of GDP on economic (physical and digital) infrastructure to 2020. There was also a significant comitment to...

Capital Gains Tax: Entrepreneurs’ relief for a long term investor

by Jessica Garbett | Apr 25, 2016 | ACCA, business taxation, capital taxation

Good news! Entrepreneurs’ relief (ER) will be extended to external investors in unlisted trading companies. This new investors’ relief will apply a 10% rate of Capital Gains Tax (CGT) to gains accruing on the disposal of ordinary shares in an unlisted trading company...

Residence nil-rate band

by Jessica Garbett | Apr 15, 2016 | ACCA, capital taxation

Changes to the nil-rate band when an individual downsizes their property. Legislation in the Finance Bill 2016 provides that where part of the main residence nil-rate band might be lost because the deceased had downsized to a less valuable residence – or had ceased to...

Spring Budget: Capital gains tax reduction

by Jessica Garbett | Mar 19, 2016 | ACCA, budget, capital taxation

Legislation will be introduced to reduce the 18% and 28% rates of CGT. Legislation will be introduced in the Finance Bill 2016 to reduce the 18% and 28% rates in those provisions to 10% and 20% respectively. It has been stated that this ‘will be subject to exclusions...

Spring 2016 Budget and Technical Briefing

by Jessica Garbett | Mar 16, 2016 | budget, business issues, business taxation, capital taxation, dividends, financial reporting, IR35, pension reform, pensions, personal finance, personal taxatation, property taxation, PSC

We’ve added a briefing on todays 2016 Spring Budget and other current technical issues 20136 03 technical briefing

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All change for employee shareholder agreements

Analysing the Autumn Statement

Capital Gains Tax: Entrepreneurs’ relief for a long term investor

Residence nil-rate band

Spring Budget: Capital gains tax reduction

Spring 2016 Budget and Technical Briefing

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