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The proposed regulations, generally, are intended to further limit a corporation's ability to separate business assets from nonbusiness assets in a tax-free manner.
TEESSIDE companies have a "one-off " opportunity to increase the value of their business assets due to a change in UK accounting rules, according to Stockton chartered surveyors Sanderson Weatherall.
"In particular, business assets such as shares in qualifying trading companies can attract 100 per cent relief from IHT, business property relief, irrespective of who inherits the assets," he said.
All staff from Davies' London, Manchester and Nottingham offices of the business will join Eddisons, increasing the headcount in its machinery and business assets department to 27.
Tax efficiency can be achieved with business asset taper relief, i.e.
It includes intellectual property such as patents and copyrights, information, business assets, franchises and contract rights, and personal possessions ranging from houses to cars to cash.
Companies investing in Eastern Europe must assess both the attractiveness of a country's business environment, as measured by the six criteria, and the attractiveness of its business assets, as measured by the existence of export-oriented businesses in the investor's industry and the history of entrepreneurship in the country and the industry.
"In particular, business assets such as shares in unlisted trading companies can attract 100 per cent relief from IHT, known as business property relief.
Capital Gains Tax (CGT) reliefs - such as Business Asset Rollover Relief, Entrepreneurs' Relief, relief for gifts of business assets and relief for loans to traders - can also apply, and profits count as earnings for pension purposes.
There is also a qualifying period of just one year's ownership, compared with the two years' that had been required for full business asset taper relief.
No, that is not a dog who bites the mother-in-law, but a business gift that does not stay a business asset or a gift where the donor does not live seven years.

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