By Robert Gaines; £87.50; 462 pages; Claritax
Getting a Share of Rollover Relief
PAUL HOWARD looks at rollover relief for gains on substantial shareholdings.
THE PRE-BUDGET statement included the Revenue's further proposals for new rollover relief for substantial shareholdings. The relief tries very hard to be helpful, and certainly is welcomed by many of those companies to whom it applies. If the proposals are approved, they are likely to form part of the 2001 Budget and the Finance Bill 2001.