This book looks in detail at how you can reduce capital gains tax in 2014/2015.
It starts off by looking at the CGT calculation. First the basic calculation, then it looks at the key elements in a little more detail.
The CGT reliefs are one of the main ways that most people reduce CGT. We therefore look at all of the main reliefs in detail.
There are lots of other CGT planning opportunities from using the humble annual exemption to the more exotic such as using offshore trusts. We cover all of these in this guide.
It is fully up to date with the planned CGT changes from 6 April 2015.
Topics covered in this book include:
The basic CGT calculation
Capital Gains Tax: Detailed Calculations
Making the Most of Your Annual CGT Exemption
The Key CGT Reliefs
Other Reliefs
Non Resident CGT Planning
Selling UK property after April 2015
Avoiding the 28% rate of CGT with joint ownership
Using Offshore Trusts For CGT Avoidance
Making a negligible value claim to crystallise capital losses
Structuring disposals free of CGT whilst UK resident
When individuals can still qualify for indexation relief in 2013
Beneficial ownership, receiving a share of the proceeds and reducing CGT
Reducing CGT on second properties
Maximising private lettings relief to reduce CGT and the 2014 changes
Changes to PPR relief from 2015 - What needs to be done now to maximise relief
5 ways to reduce capital gains tax on a second property abroad
CGT, divorce and your new partner
Using an LLP to maximise Entrepreneurs Relief and reduce capital gains tax
How to claim PPR relief on property occupied by a relative
Transferring assets to an emigrant beneficiary trust to achieve a capital gains tax free disposal
Crystallising capital gains without actually selling assets
Selling UK business assets as a non UK resident free of UK capital gains tax
