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Entrepreneurs' relief : ウィキペディア英語版 | Entrepreneurs' relief
In the United Kingdom, entrepreneurs selling their business (technically "qualifying assets") can claim entrepreneurs' relief. This is a lifetime allowance of £10,000,000 of gain that will be taxed at a reduced rate of 10%. To be eligible, a shareholder must have a 5% or more shareholding, and have been involved for a year or more with a company as an employee or director. Capital distributions from a limited company can occur as a result of a member's voluntary liquidation, and resulting profits are subject to CGT. Return of share capital following a resolution at the AGM is not classed as capital gains.〔http://www.bonavacantia.gov.uk/output/BVC17-Distribution-of-Company-Share-Capital.aspx〕 Entrepreneurs' relief was raised to £2 million in the March 2010 budget, and then to £5 million three months later by the new Conservative/Liberal coalition government. In the March 2011 budget it was raised to £10m.〔http://www.hmrc.gov.uk/budget2011/tiin6173.pdf〕 ==Notes==
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Entrepreneurs' relief」の詳細全文を読む
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