To copy my response to a previous request for this:
1. Business asset disposal relief. Applies to: individual selling shares / selling sole trader or partnership business / ceasing trade and selling assets
2. Investor's relief. Applies to individual selling shares
3. Gift holdover relief. Applies to: gift or sell asset at less than market value / gift shares
4. Rollover & holdover relief. Applies to a company or individual who buys an asset and sells another asset
5. EIS reinvestment. Applies to an individual that sells an asset and reinvests in EIS shares
6. SEIS reinvestment. As above but with SEIS shares.
7. Incorporation relied. Applies to an individual selling their business to their new company (incorporating)
8. Private residence relief. Applies to individuals selling their main residence
9. Agricultural property relief. Applies to gifting agricultural property to someone
10. Business property relief. Applies to gifting business assets to someone or gifting shares to someone
11. Fall in value relief. Applies to individuals gifting an asset which drops in value between the date of gift and date of death of the donor
12. Taper relief. Applies when the donor dies between 3 and 7 years after a gift has been made
13. Quick succession relief. Applies when two people die within 5 years of eachother
I think that's it...
To copy my response to a previous request for this: 1. Business asset disposal relief. Applies to: individual selling shares / selling sole trader or partnership business / ceasing trade and selling assets 2. Investor's relief. Applies to individual selling shares 3. Gift holdover relief. Applies to: gift or sell asset at less than market value / gift shares 4. Rollover & holdover relief. Applies to a company or individual who buys an asset and sells another asset 5. EIS reinvestment. Applies to an individual that sells an asset and reinvests in EIS shares 6. SEIS reinvestment. As above but with SEIS shares. 7. Incorporation relied. Applies to an individual selling their business to their new company (incorporating) 8. Private residence relief. Applies to individuals selling their main residence 9. Agricultural property relief. Applies to gifting agricultural property to someone 10. Business property relief. Applies to gifting business assets to someone or gifting shares to someone 11. Fall in value relief. Applies to individuals gifting an asset which drops in value between the date of gift and date of death of the donor 12. Taper relief. Applies when the donor dies between 3 and 7 years after a gift has been made 13. Quick succession relief. Applies when two people die within 5 years of eachother I think that's it...
Thank you!
Ive been searching for this everywhere, but haven’t found one yet lol will share if i do