Personal Tax

Capital gains of traders ― overview

Produced by Tolley
  • 14 Oct 2021 17:32

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Capital gains of traders ― overview
  • Capital gains of traders ― further guidance

Capital gains of traders ― overview

Capital gains of traders ― further guidance

Links to guidance note(s)
Incorporation. On incorporation of their business, a sole trader (or the partners in a partnership) will be treated as disposing of the assets transferred to the company. Where beneficial, it may be possible to defer any chargeable gains using incorporation relief, which defers any chargeable gains against

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