capital taxation Archives - Page 21 of 21 - Whitefield Tax - Isle of Wight Accountants

Chargeable gains roll-over relief: reinvestment in intangible fixed asset

by Jessica Garbett | Apr 9, 2014 | ACCA, budget, capital taxation

Contributed by ACCA, in their own words Chargeable gains roll-over relief: reinvestment in intangible fixed asset Legislation will be introduced in the Finance Bill 2014 to amend section 156ZB TCGA 1992 to bring the corporation tax treatment of companies seeking to...

Private residence relief – final period rule

by Jessica Garbett | Apr 3, 2014 | ACCA, budget, capital taxation

Contributed by ACCA, in their own words Private residence relief – final period rule As announced at Autumn Statement 2013, the government will legislate to reduce the final period exemption from 36 months to 18 months in most cases from 6 April 2014. The final period...

Proposed changes to employee share schemes

by Jessica Garbett | Mar 25, 2014 | ACCA, business issues, capital taxation

As part of the tax simplification procedures the government has proposed a number of changes to the rules for employee share arrangements. Share incentive schemes are seen by companies as an effective way of retaining employees in the short to medium term. In the...

Seed Enterprise Investment Scheme made permanent

by Jessica Garbett | Mar 24, 2014 | ACCA, budget, capital taxation

Contributed by ACCA, in their own words The SEIS initiative to get equity investment into companies has been extended. The excellent SEIS initiative to get equity investment into companies like SEIS has been extended. SEIS was originally announced in the 2012 Budget...

Budget 2014: Inheritance tax round-up

by Jessica Garbett | Mar 21, 2014 | ACCA, budget, capital taxation

Contributed by ACCA, in their own words Details of three changes to IHT. IHT liability for foreign currency accounts The government will treat funds held in foreign currency accounts in UK banks in a similar way to excluded property for the purposes of provisions...

Private residence relief reducing

by Jessica Garbett | Feb 20, 2014 | ACCA, capital taxation

The period that private residence relief impacts on capital gains tax will be reduced from 6 April 2014. Private residence relief – or principal private residence relief – applies for capital gains tax purposes if the dwelling house or part of the dwelling house has...

Next Entries »

Chargeable gains roll-over relief: reinvestment in intangible fixed asset

Private residence relief – final period rule

Proposed changes to employee share schemes

Seed Enterprise Investment Scheme made permanent

Budget 2014: Inheritance tax round-up

Private residence relief reducing

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