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ATXUK
Syllabus A2. Chargeable Gains And Capital Gains Tax Liabilities

Syllabus A2g. Exemptions And Reliefs For C.G.T. 9 / 9

i) Understand and apply enterprise investment scheme reinvestment relief

ii) Understand and apply seed enterprise investment scheme reinvestment relief

iii) Advise on the availability of entrepreneurs’ relief in relation to associated disposals

iv) Understand and apply the relief that is available on the transfer of an unincorporated business to a limited company
Exemptions And Reliefs For C.G.T.