Capital Gains Tax Planning Handbook 2014/2015: Strategies & Tactics to Reduce Cgt

Description

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 calculationCapital Gains Tax: Detailed CalculationsMaking the Most of Your Annual CGT Exemption The Key CGT Reliefs Other Reliefs Non Resident CGT PlanningSelling UK property after April 2015Avoiding the 28% rate of CGT with joint ownershipUsing Offshore Trusts For CGT AvoidanceMaking a negligible value claim to crystallise capital lossesStructuring disposals free of CGT whilst UK residentWhen individuals can still qualify for indexation relief in 2013Beneficial ownership, receiving a share of the proceeds and reducing CGTReducing CGT on second propertiesMaximising private lettings relief to reduce CGT and the 2014 changesChanges to PPR relief from 2015 - What needs to be done now to maximise relief5 ways to reduce capital gains tax on a second property abroadCGT, divorce and your new partnerUsing an LLP to maximise Entrepreneurs Relief and reduce capital gains taxHow to claim PPR relief on property occupied by a relativeTransferring assets to an emigrant beneficiary trust to achieve a capital gains tax free disposalCrystallising capital gains without actually selling assetsSelling UK business assets as a non UK resident free of UK capital gains tax