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Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Your limited company usually pays Corporation Tax on the profit…
The gain is usually the difference between what you paid for the asset and…
‘Intangible assets’ include intellectual property and business reputation…
Relief from Capital Gains Tax (CGT) if you buy new business assets with the proceeds from selling old ones, check if you're eligible, how to claim
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
You may be able to pay less Capital Gains Tax when you sell (or ‘dispose…
How you work out your tax depends on whether all your gains are eligible…
You can claim Business Asset Disposal Relief either: through your Self…
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
Tax and reporting rules for employers who make assets available to employees
Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business - or an asset used in a business and you're deducting business relief.
How to buy or acquire the assets of a dissolved company - how and when you can claim money or property, who to contact and the forms you need
When and how to account for VAT when you transfer a business as a going concern (TOGC).
This tax information and impact note is about Capital Gains Tax relief for gifts of business assets.
What you need to do or know if your company is sold, stops trading or is being wound up for Corporation Tax purposes.
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first year allowances.
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