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Must-do's in Signing the Help Filing Form Fs 5336 Treasury Dept 2018 2019 on the Website

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Notes on filling the Help Filing Form Fs 5336 Treasury Dept 2018 2019

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Key Elements of Writing the Help Filing Form Fs 5336 Treasury Dept 2018 2019

this is a lecture from open tuition to.benefit from the lecture you should.download the free lecture notes from.open tuition com.as we introduce this subject at the end.of the previous session together we are.recognizing now that the second of two.deferral reliefs that are within your.syllabus the first of which was rollover.relief of course there which now come to.the second of these two gift relief.let's remind ourselves about what we.said at the end of that previous session.we know that a gift will still represent.a chargeable disposal and if the asset.is a chargeable.asset which of course in the exam it.will be that it will be subject to.capital gains tax the donor or ie the.person making the gift is treated as.making a disposal of the assets at.market value so gain as well we should.know by now if you gift an asset away.the gift is a chargeable disposal if the.asset is a chargeable asset then the.donor all the person making the gift.will still have to compute a game based.on the market value of that asset at the.date of the gift what happens therefore.to the donate we haven't considered the.donee previously the donee ie the person.receiving the gift is then treated as if.they acquired the acid at market value.at market value so if we had a situation.where in relation to a gift made from.the donor to the donee that the market.value of that all of this same threw in.thousands of pounds that the market.value of the asset in question was.300,000 pounds and its cost was 200,000.pounds then there would be again at.100,000 pounds without any gift relief.claim the base cost to the donee would.be equal to its market value what was.the market value.300,000 pounds there therefore so in the.situation of a gift we compute again on.the donor based on market value.irrespective of any actual sales.proceeds that may or may not exist.whether it was an act like gift or a.sale as under value irrespective any.actual proceeds it's based on market.value so the donor is then responsible.for that game even though they received.maybe little or no actual proceeds and.the donate is sitting pretty here.this dough may he or she has received an.acid worth three hundred thousand pounds.they've received it for nothing it was a.gift to them and going forward their.base cost will still be deemed to be the.three hundred thousand the full market.value now you see who's losing out on.this this of course is the Donal so what.happens when gift relief is claimed the.donors gain is deferred so gift relief.would be claimed to defer that 100,000.pound game and what's going to happen is.that the deferrable.doesn't simply delay the point in time.when the game will crystallize it will.now be deferred until some future point.but also the person responsible for that.game in the future has changed because.that person will now be the donor.where as you can see with this simple.exercise here the gain of 100 that is.the game deferred we deduct that in.establishing the base cost to the donor.so the donees base cast has now become.200,000 pounds if they fall they went.out the next day the next year or.wherever in the future and were to sell.that for say 300,000 pounds they would.have a cost of 200 deduct from their.proceeds of 300.it is they the Dhoni who would then end.up being responsible for that game and.that's gotta be seen there's a nice.sensible basis of dealing with this that.the person who is benefiting from this.gift is clearly the Dhoni with that gift.relief we are further dare I say.punishing not a word to use in the exam.by the way V doe nor by not only saying.yeah you're now worse off by 300,000.you've given this asset away but we're.still going to calculate a game based on.the market value and that's 100,000.pounds and charge that to tax whatever.is the relevant taxable rate there in.this way we put the responsibility for.that game and therefore any future tax.charge in relation to is on the donor.there the person who benefited okay this.situation however is that just because.you make a gift that does not qualify.that gift the gift relief as we seen at.a heading here relief for the gift of.business assets so as it's been up until.now with entrepreneur's relief there.were qualifying business assets with.rollover relief there were qualifying.business assets and so - it will be with.gift relief we are talking about.qualifying business assets and of course.it wouldn't be taxed without yet another.silly rule where although the qualifying.business assets look mostly the same in.all of these reliefs there are certain.differences that you need to be familiar.with so you will need to carefully learn.what these qualifying business assets.are for each of the various reliefs.including this one that we're about to.see just moving down therefore and we'll.look at what those qualifying assets are.now again we're going to be talking.about qualifying business assets here in.cents.4.4 gift relief may be claimed on the.gift of the following assets pretty.obviously if you're an unincorporated.trader as it's used in the trade of the.donal ie where is a sole trader you.could be a partner in a partnership but.basically a sole trade of it as it's.used in the trade of the donal or you.own certain business assets personally.but you don't run an incorporated trade.instead what you have is share ownership.that asset often a property is used by a.company in which you are a shareholder.now if your shareholding is sufficient.then the acid when you remember you.personally open that asset the property.used in the company in which you are a.shareholder when you sell that property.even though it's been used by the.company in its trade not bhana you in.any way that you personally run as long.as this shareholding is sufficiently.large and as you'll see the moment it.isn't very large to be sufficiently.large then gift relief claim will be.available to you on that sale so the.donor in terms of a sole trader and then.the donors personal company this extends.the relief as we were just saying as.it's owned by the individual but not.used by him or her directly for trading.purposes instead those assets are used.in the individuals personal and it must.be a trading company trading purposes.now the definition that we have here a.company qualifies as an individual's.personal company if at least 5% of the.voting rights are owned by the.again usually my percent it's not that.much but if you got 5% it's said to be.your personal company if it is a.personal trading company.again these assets must be used in the.trade again looking here as it's used in.the trade of the donors personal company.you personally own the property but is.then used by a company a trading company.in which you own at least a 5%.shareholding it's your personal trading.company of course it may be a much more.simple relationship between you and the.company you own simply the shares in the.company and the company of course owns.the assets and the trade so if we have.shares and securities of trading.companies providing that one of the.following conditions apply if their.unquoted shares shares in an on quoted.trading company then whatever level of.shareholding you have those shares when.gifted or when you of those shares that.are gifted will qualify for gift really.shares or securities are not quoted on a.recognized Stock Exchange so their share.is in an unquote a trading company.whether you own and I use these numbers.advisedly 4% or 5% or more any level of.shareholding in a non qwerty trading.company will rank the gift relief if.it's not unquoted but it's a quoted.trading company then get relief would.still be available but only if we're.talking about shares or securities.gifted are those the individuals.personal company now remember personal.was you own at least 5% of the voting.rights so if only only 4% of the shares.in an unquoted trading company and I.give some or all of those shares away.that any gain arising is eligible for.gift really it didn't matter that I only.had 4% because they wish n is in an.unquote a trading company if I owned 4.percent of the shares in a quoted.trading company then 4 percent is not 5.percent it is not my personal trading.company therefore any such gift will not.qualify for gift really if I own 5% 6%.anything from 5% upwards then that gain.just like with the gain on the shares in.the unquote a trading company then own.5% of a quota trading company then yes.gift relief would be available to you so.we need to know therefore the particular.qualifying business assets for gift.relief to be available now that the.availability of the relief only.available to individuals not companies.companies aren't going to go around.giving things away.of all the reliefs that we see in this.chapter repaired entrepreneurs relief.rollover relief now we're dealing with.gift relief will then go on in the final.one to look at principal private.residence really only one of those.beliefs is actually eligible for a.company within corporation tax which.we'll see later in our notes by the one.in a later chapter and that particular.relief is the one we looked at in our.previous couple of lectures rollover.relief companies indeed will be.disposing of properties and replacing.with other properties companies like.unincorporated traders will be eligible.for rollover but none of the other.believes all of the other reliefs.entrepreneurs relief this one gift.relief the next one principle private.residence relief they're all relevant.just to individuals not to companies.obviously weeds reliefs there's a time.limit you're not going to worry about.learning that now but maybe closer to.the day claim must be made by both the.donor and donee.so it is a joint claim to be made by.donor and Dhoni and must be made within.four years from the end of the tax year.in which the disposal occurred so if we.make a gift as may be the case in 2000.1920 the claim must be made by the 5th.of April 2024 four years on from the end.of the tax year the tax year 1920 ended.as when you know on the 5th of April.2020 so you're gonna make the claim this.joint claimed over and OD by the 5th of.April 2024 in terms of the interaction.with entrepreneurs relief then this one.comes first if you are choosing to defer.a gain it does not become chargeable.entrepreneurs relief is a tax rate it is.only applicable to those games that have.not been deferred or exempted those.games that still remain taxable in.relation to you tax year so when a claim.for gift relief is made the donor may.lose entitlement to entrepreneurs belief.in relation to that asset we deferred.the gain the responsibility for the gain.has gone to the donee when the donee.disposes of that asset in the future bit.down to see whether they qualify for all.entrepreneurs relief if the asset.qualifies then gift relief is claimed.and it's applied before entrepreneurs.really entrepreneurs belief or indeed.now investors relief or was the last of.the reliefs for you to see because they.tax rate say that the lower 10% tax rate.okay I gave you a little example earlier.there's a live example that should take.you about 30 seconds to deal with have a.go at that.now please okay hopefully therefore a.very straightforward exercise example 8.whereby David had bought an asset for.sixty thousand pounds in June 17 in.September 20 he gifted it to Tommy when.its market value.was 100,000 the asset qualified for gift.relief now obviously the exact question.they'll tell you what the asset is you.will have to determine whether that as.it does indeed qualify for gift relief.this one does so it's just the mechanics.of gift relief that we need to be able.to deal with because assuming that David.and Tommy make a claim for gift relief.member it's a joint claim for get relief.that needs to be made calculate Tommy's.based cost of the asset so what are we.do we know that on a gift do we compute.again based on market value the market.value was a hundred thousand the.allowable cost sixty the game was forty.thousand pounds if it is a qualifying.asset to the gift relief and the gift of.the claim is made that game will be.deferred so David therefore will have no.game charge of other rising on that.disposal the entire forty thousand pound.game will be deferred and what we'll do.we defer it against Tommy is the Dodi.they would have received it that they.Tommy would have received it at a market.value of a hundred thousand pounds but.that one hundred thousand is then of.course reduced by the gift relief the.gift relief of forty thousand a hundred.minus forty takes us back to sixty.thousand because they effectively what.has happened they're effectively Tommy.has taken what was David's base cost of.sixteen thousand pounds thus making.Tommy responsible for any future gain.made on the future disposal of that.asset they are the ones who will be.responsible okay what we often get in.exam questions to make them more hmm.what's the word interesting.there is not an outright gift but a sale.at under the value we've actually got.some proceeds the situation where a.taxpayer they're usually making a gift.to someone within the family you say.your son or daughter them and when they.make that gift we know that and he can.outright gift or it could be a sale at.undervalue as we see with this note here.may be the situation where the taxpayer.may love to be able to make that a great.gift but comforta it's a valuable asset.XUV as it has to be of course a.qualifying business asset here so what.the donor might do in terms of this is.often passing on the family business.from one generation to another here he's.they sell it at undervalued so it might.be worth a million but we sell it to.them for five hundred thousand the.donors got five hundred thousand to keep.him her then then even good health we.hope all good wealth I should say there.for the remainder of the days but the.son or daughter hasn't had to pay out.the full value of 1 million they've got.it for half a million everybody's happy.okay so what happens then if it's not an.outright gift how do we deal with that.the purposes of CGT well what we've.always said whether it's act like gift.or sale at undervalue you always compute.the game based on the market value at.the date of gift so gift relief is also.available for sales made below market.value where there's an element of gift.we know that the game itself is based on.market value you do not use the actual.sale proceeds in computing the game the.gain as we learnt in our first lecture.in Chapter twelve is based on open.market value wherever any element of.gift is involved so if we're ignoring.actual proceeds in computing the game.where does the actual proceeds come into.play to make this exercise a bit more.interesting and what it impacts on is.the availability of gift relief the.bigger the sales proceeds then the less.the amount of gift that you're actually.making and that therefore may serve to.limit the amount of gift relief.available so how do we.know when the actual proceeds become.sufficiently big to say to the donal ah.yeah.gift relief is available we're not now.going to allow you to defer all of that.game you've taken cash or beat less cash.than the full market value but you've.taken enough cash there is a point which.you've taken enough cash to say above.that point you the donal on any proceeds.in excess of that point you will be.responsible for that amount of the.overall game where is that point any.actual proceeds received in excess of.the original cast are chargeable to CGT.immediately if you've actually sold for.more than cost you've actually made.again.that amount of any overall game is.therefore going to remain chargeable on.the dole or it will not be eligible for.give three you cannot defer that part of.the game where you have actually made.that game there to illustrate let's just.have a look at an example the more basic.one to begin with taxpayer gifted a 20%.shareholding in an unquoted trading.company so is this a qualifying business.asset yes it is shares a shareholding in.an unquote a trading company is going to.be eligible for gift relief what about.here if I had said that it was a quoted.trading company then yes we would still.qualify in relation to gift relief why.because 20% is at least 5% and therefore.it's the taxpayers or the expression.personal trading company.so they're whether those shares it being.a trading company whether it was.unquoted or quoted wouldn't matter.gift relief would be available so he's.gifted the 20% shareholding to.his daughter the shares had originally.cost 100,000 have had an open market.value of 250,000 at the date of the gift.so where that's an outright gift we use.the open market value 250,000 in.computing the game to simple exercise.market value 250 cost 100 again.therefore of a hundred and fifteen.thousand pounds never if no gift relief.claim were made the donor would have a.gain of 250 minus one hundred one.hundred and fifty thousand pounds and.with no gift relief being claimed the.donees base caste is simply equal to the.market value of those shares at the date.of gift ie two hundred and fifty.thousand pounds that would be their cost.if as is more likely of course a gift.relief claim is made then the gain of.one hundred and fifty thousand for the.taxpayer is deferred it is deferred by.deducting it from the base cost to the.Tony the daughter in this example so her.cost would have been we kept underlining.that figure solicitors and do it again.her cost would have been two hundred and.fifty but now less the deferred game the.game is a hundred and fifty thousand.that would bring the daughter's base.cost down to one hundred thousand pounds.again not surprisingly an amount equal.to the taxpayers cost leaving the.daughter responsible for any future.games made on the subsequent disposal of.those shares but what we're talking.about here is now that the taxpayer sold.the shares to his daughter for half the.open market value for half the open.market value right.remember irrespective of any actual.proceeds we compute a gain based on the.open market value the open market value.of the.shares 250,000 less the cost 100 and.we've already said several times the.gain arising therefore is a hundred and.fifty thousand pounds the question then.arises if they choose to make a claim.for gift relief taxpayer and daughter.then gift relief is available because.these shares as we just said a.qualifying business assets for this.purpose but the problem is it wasn't an.outright gift there was some actual.proceeds so there may still remain a.chargeable game on the dole or after the.gift relief claim has been made so what.did we do it was a bit like we the.situation of partial rollover whereby.what we did was to work out how much of.the gain remained chargeable and then.the rollover was a balancing figure so.it is here we work out the amount of the.gain that remains chargeable and look.back at what the note said it says any.proceeds received in excess of the.original cost that amount is chargeable.to CGT immediately so we do a.calculation here where we look at actual.proceeds - of course the actual cost.now the sale was half that market value.of two hundred and fifty thousand pounds.so the actual proceeds 125 thousand.minus the actual cost one hundred.thousand pounds.therefore actual proceeds have exceeded.actual cost so twenty-five thousand.pounds of the 150 thousand game remains.chargeable that remains chargeable.so if 25 out of 150 remains chargeable.the gift relief like with rollover.relief before it went as part.from all over he's simply a balancing.figure and that figure must be a hundred.and twenty five thousand pounds what.happens with that gift relief for the.donor as you can see there it's reduced.what would have been a gain of 150 down.to a mere twenty five thousand pounds.for the donee the daughter here it means.that her base cost would have been the.open market value of the shares two.hundred and fifty thousand but that is.reduced of course by what as if by the.gift relief that's 125 which leaves the.daughter with a base cost of one hundred.and twenty five thousand the purposes of.any future disposal made by her so there.we go we've got the mechanics now of how.to deal with a sale at under value.calculate the game based always on open.market value and then work out how much.of that game if any remains chargeable.if actual proceeds as they do here.exceed actual cost then that amount of.the gain remains chargeable if here the.actual proceeds have been a hundred.thousand pounds or less then none of it.none of the gain that has arisen would.be still chargeable on the dough door.and all of the game would have been.eligible for deferral through a gift.relief claim so that we'd actually sold.for a hundred a hundred minus 100.he's zero if we solve for less than 100.whatever Landy's minus 100 he still zero.no amount of gain would be chargeable on.the dough door and all of the deferred.games or the order of the game would.then be deferred if a gift really.claimed were made now then in this.situation as we've got it twenty-five.thousand pounds of the game remained.chargeable now remember we were dealing.with this will these were shares in an.unquoted.trading conquer.so we've deferred what we could 125,000.pounds its left chargeable 25,000 what.the question may have asked you to do is.then to go on and not just calculate the.chargeable gain on the dodo and/or the.base cost of the dough name but actually.for the dough normal compute the CGT.liability.now it's imagine that this was the only.disposal you'd have to be told this this.was the only disposal made in that tax.year by the individual then of course.though the chargeable game is twenty.five thousand that's not the taxable.game what would you be able to do you.would reduce as you always reduce any.chargeable any net chargeable games of.the tax year by the AEA of the tax year.that being for us for the nineteen.twenty temperature anyway twelve.thousand pounds so that would bring you.down to twenty-five minus twelve would.be a taxable gain of thirteen thousand.we then need to see what tax rate to.apply inevitably you'll be told that the.individual is a higher rate tax payer or.the question gives you a taxable income.for the taxpayer which shows you that.they are a higher rate taxpayer so the.question then is what tax rate now we.look at the type of asset being sold and.see whether any other relief may now be.available and the question here would be.in terms of do we get either.entrepreneurs relief or do we get.investors relief the most likely one for.us to be dealing with would indeed be.entrepreneurs relief now when we look at.the information provided we were told.gifted a 20% shareholding in an unquote.a trading company 20% shareholding now.if you need to at this point go back and.remind yourself of the qualifying.conditions for entrepreneurs.relief those conditions were we had to.have at least a 5% shareholding well we.know that we have here we're gifting a.20% shareholding we don't know what we.gifting it out of but certainly it is at.least 5% so on that basis.we've got enough shares but you don't.then still get entrepreneurs relief.unless you have held those shares and.been an employee in this company this.uncreate a trading company for at least.two years a 24 month period of ownership.of the shares and employment within the.company either part-time or full-time.you may recall there would be required.so if entrepeneurs belief was available.then of course the taxable gain would be.taxed at 10%.now again you need to know when you.bought when you sold to see do you have.the two years you need to be told.whether or not with an employee now if.of course they give you further.information that you're not an employee.so we're not an employee you can't have.entrepreneurs relief but maybe this.shareholding would benefit from.investors freely so you couldn't be an.employee for this particular purpose but.then of course you've got to look at the.date when the shares were required when.the shares are sold to see that you.bought them after a particular date and.you've held them for the requisite three.years in either case a ten percent tax.rate either for entrepreneurs really all.for investors relief would apply in.which case 10 percent would apply if you.didn't qualify for either entrepreneurs.relief or investors relief you're a.higher rate tax payer then for the tax.rate would be 20 percent so if the.question asks you not just to compute.the amount of gift relief over the.to base cost the deemed cost of a shares.to the Dhoni but actually asks you to.computer CGC liability on the donor.assuming that all available reliefs are.claimed we would firstly deal with gift.relief to defer as much of the game as.possible any amount of gain that.remained chargeable question then what.tax rate is applicable as a higher rate.taxpayer it should be 20% what would.make it less than 20 I 10% if the shares.in question ranked for either.entrepreneurs relief or investors a.relief giving us therefore a 10% tax.rate accordingly okay so some other.things to contemplate there and to.consider let's just go back to our notes.now and there you go you have example 9.to have a go at so I'll go at example 9.what I'm going to do what is the charge.of a game if any incurred by Richard and.what is the base cost of the shares but.Richards sum again it's going to be a.gift of shares in an uncoated trading.company so you have a go at that then.we'll have a quick review and then.continue on with our study here ok.really ok to see how we fared with this.example.Richard example 9 here again remember.two parts calculate the gain based on.market value that gain one hundred and.forty thousand pounds the question is.how much of that gain is going to be.eligible for gift relief the bit that.won't be eligible for gift relief is the.amount by which the actual proceeds.received exceed the actual cost well we.know the cost from this calculation here.is 60,000 the actual procedure told or.85 so 25,000 pounds of 140,000 gain.remain chargeable so the revised gain.here for beat eligible for a our this.was not a part of the.question as set but the revised the.chargeable game so far as Richard.concerned would be 25,000 pounds the.rollover relief is effectively therefore.a balancing figure we're going to charge.25,000 out of 140 so 115 pairs is the.balancing figure it is of course the.capital gain 140 that's the amount of.that gain that remains charged well you.don't necessarily need that working all.you had to do here was to put as we did.before actual proceeds - actual cost.that equals 25,000 what then is the.balancing figure to go in there 115,000.once you know the gift relief then.you're able to work out the base cost to.the Dhoni they would have gotten the.shares would have gone to the dodi at.market value less the game deferred the.gift relief here and that gives you the.revised based cost some 85,000 pounds.again not as odd number there it is of.course a figure equal to the actual.amount paid by Richard son for those.shares okay so compute the game based on.market value establish then whether any.of that game remains chargeable having.cost firstly determined that gift relief.is available is it a qualifying business.acid for purposes of gift relief if it.is then do we get full gift relief no we.don't it actual proceeds exceed actual.cost that bit remains chargeable and.only the balance may be deferred through.repair gift relief what this example.also did was to go wrong with the point.that I was discussing before you had a.go at this example and that was that if.we were asked to calculate the CGT then.we would need to know what was the.taxable gain not just the chargeable.game and then the tax rate applicable to.it so if this is the only getting made.by the taxpayer in the tax year then the.AE.would of course now be available and.would be deducted 12,000 pounds in.bringing you down to the taxable gain.that taxable gain of 13,000 what tax.rate would then apply again and the.question to be told of course or given.the figure of taxable income but our.hero was a higher rate taxpayer now that.would normally imply a 20% rate of tax.in relation to shares but not here if.they are eligible for entrepreneurs.relief so we needed to go back to the.question that question here at where are.we and establish that entrepreneurs.relief was available acquired a 25.percent holding in an unquoted trading.company back in March 2005 immediately.became an employee of the company.there's nothing which says we stopped.being an employee so do we have a 5%.shareholding yes we do are we an.employee yes we are.have we been those things for at least.two years yes we have and therefore.entrepreneurs relief would be available.and that basis therefore it is.CGT at 10 percent entrepreneurs relief.is indeed available so again read the.questions requirement very carefully.indeed what are they actually asking for.is it simply a chargeable game after.gift relief has been applied where that.gift relief may indeed be limited.because it was a sale at undervalue.where the actual proceeds exceeded the.actual cost do they just want that game.do they want the taxable game that of.course would be after any available ABA.AE a had been deducted or do they want.us would then be the case here the CGT.liability where you needed to know.whether as here entrepreneurs relief or.in other circumstances the possibility.of investors relief would have been.available to change for a higher rate.taxpayer the CGT.from what should have been 20% down to.10% okay.walnut final issue to deal with now and.that is same problem as we had when.looking at rollover relief and that is.if the asset in question not all of it.is said to be a business asset to be.used within the trade so assets not.wholly used for trading purposes we're.only part of an acid is used for trading.purposes or an asset has been used for.only part of the donors period of.ownership then gift relief is restricted.again on a proportionate basis the most.likely situation however you going to.see rather than there the unincorporated.Trader giving away the assets of the.trade is actually a gift of shares and.where the gift is shares and the.individual owns at least 5% of the.voting rights so for this restriction in.the gift relief to apply it only applies.where you own at least 5% of the voting.rights ie it is your personal company.then the capital gain on the shares.eligible relief is restricted by the.following fraction and this will come to.know and love a CBA / CP where CBA.stands for the chargeable business.assets of the company and CA stands for.all of the charge of assets which is.both the top line the chargeable.business assets CBA's plus any.investments and what we can see now is.if there are investments held on the.balance sheet the statement of financial.position of this particular company then.we're not going to be entitled to full.gift relief only the business proportion.there and this business proportion is.taken.as being the market value of the.challengeable business assets over the.market value of the chargeable assets so.we're not looking at all of the assets.of the company we are purely looking at.those chargeable to CGT chargeable.assets we remind ourselves of those in a.moment's time this treatment is.completely different to that which.applies for entrepreneurs really rimmer.but with entrepreneurs relief i either.it's a trading company in which case the.game is fully eligible for the 10% rate.subject to the lifetime limit of 10.million pounds probably isn't a trading.company in which case there's no PR.remember for entrepreneurs relief.purposes no question of apportionment.company is under a trading company and.therefore qualifies for ER or it is not.and it doesn't qualify.what are these chargeable assets and.chargeable business assets now that's it.cannot be a chargeable asset where any.profit that might arise on its disposal.would not be a chargeable game.this provision therefore rules our.current assets such as inventory when.you dispose of inventory that's a.trading asset so any disposal at above.or below cost is a trading profit or.trading loss it's a trading atom it's.not a capital asset there so that's that.receivables clearly therefore also not.going to be a chargeable acid and exempt.assets such as the other current asset.as it were cash motorcars are exempt.assets exempt chattels items of plant.and machinery that were both bought and.sold for less than 6,000 pounds those.are going to be exempt chapel's any.other plants of machinery not covered by.the chattel exemption that yes they.would be chargeable asset.planta machinery used within the trade.that would be a chargeable business.asset chargeable business assets those.chargeable assets which are used for the.purposes of a company's trade.now we've already said there that would.be dealing with like stuff like plant.machinery of course if it is not covered.by the 6000 pound chattel exemption.properties use within the trade is a.fairly obvious chargeable business asset.it would also include it's not likely to.be tested but Goodwill purchase before.the 1st of April o2 but it would exclude.share securities and other assets held.as investments they are chargeable.assets but they're not chargeable.business assets so we've established.that we're dealing with shares in a.company where gift relief is available.if we are talking about a shareholding.held at least 5% of the voting rights.such as a visual personal company then.if there are non trading assets on the.balance sheet of the company at the.point of the share disposal then that is.going to limit the amount of gift relief.that is available the amount of game.that he's eligible for gift relief the.amount of gain that is eligible will be.the game times CBA / CA only one way to.see whether we've understood this and.that of course is to work a little.example calculate John's capital gains.tax so all the way to the bottom of this.exercise we've got to compute CGT on the.disposal of shares in John limited and.what then are the base cost of the.shares for his son John's a hundred.percent of the shares in John Limited.which is the managing director so 100.percent chair is and an employee is the.MD on the first December 19 he made a.gift of the shares to his son when the.get value of the shares was 800,000.pounds though shares had originally cost.200,000 back in February 2001 at the.time of the gift.John limited owned the following assets.okay so what do we know we know that.free whole trading profit premises there.will be a chargeable business asset we.know that investments will simply be a.chargeable asset they're not business.assets used in the trade but they're.chargeable assets their stocks and.working progress debtors - none of those.aren't charge of our assets at all and.then we've got this one good will the.note that we just read including.goodwill purchased before the first of.eight below - and what we're told here.is the shares cost 200,000 in February.2001 so this company predates the first.of eight below - in which case therefore.the goodwill is said to be a capital.asset so then it and obviously goodwill.they're badly worth the trade that is.clearly a business asset that is a.chargeable business asset so in terms of.our calculation of CBA over CA we now.know that the chargeable business assets.the free whole trading premises and the.goodwill 700,000 over the total.chargeable assets ie CBA Plus.investments seven hundred thousand plus.one hundred that's eight hundred.thousand and that will be applied to the.game to establish the amount of that.gain that is therefore eligible for gift.relief the game itself should be a.straight forward exercise the shares.were valued at 800,000 pounds and they.had cost two hundred thousand so a.simple enough game remember what we had.to do was to compute jeong's CGT.we now know that only 700 over April 700.over 800 7/8 of that gain of 600 will.qualify for gift relief that will still.leave some of that game chargeable the.question therefore is whether or not.that remaining gain qualifies for.entrepreneurs relief and therefore would.benefit from a 10% tax right over to you.therefore just to finish that off.quickly and then we'll review very.quickly at the end of your attempt at.this question and that will bring this.long session to end okay hopefully.therefore we're looking at the numbers.that you can see here on the screen we.know the market value 800 the cost 200.so there's you charge a brigade of 600.the big question was how much of that.overall gain would be eligible for a.gift relief claim we have already worked.and looking at the balance sheet of the.company that we have chargeable business.assets of seven hundred thousand pounds.over total chargeable assets the.business assets plus the investments of.eight hundred thousand that therefore.applied to six hundred thousand pounds.of gain equals five hundred and twenty.five thousand pounds so if of course the.gift where they've claimed is made we.can't defer John can't defer here all of.the six hundred gain only five hundred.and twenty five that therefore will.still leave 75,000 pounds of gain and.well there's your answer.that game is eligible for entrepreneurs.relief we've owned the shares and been.an employee for long enough in this.trading company to be eligible therefore.for entrepreneurs relief entrepreneurs.believe is not restricted on a.proportional basis either you get it or.upon it either you get it or you don't.get it there this is a trading company.therefore it's eligible but of course.that is maybe the.in there that is chargeable we've got to.get the taxable game to get the taxable.game we need to deduct the AP a at.12,000 bringing us down.therefore to 63,000 pounds of taxable.game which as we said for the reasons.that we have stated that will be.eligible for the AR and therefore will.be taxed at 10% giving us a CGT.liability as well looks like six.thousand three hundred pounds so if.you're going to see a mix in terms of.assets that are part trading partner.part business part not probably going to.be shares there and then you're gonna.have to use that CBA over CA the.giveaway will be there is not just the.value of the shares and their original.cast here's a balance sheet showing at.market values what these assets on the.balance sheet were worth at the date of.disposal that therefore begs the.question do we have any investments on.that balance sheet if we do then you've.got to restrict the gain eligible for.gift relief to the fraction CBA over the.CA okay that thankfully brings a gift.relief to an end in relation to lectures.it means we are left with just one more.relief available whereas all of the.realists we've looked at so far have.been to do with business assets the last.one that we have is nothing to do with.business assets it's in malaysian to.your principal private residence and the.type of relief you get on this non.business asset this principal private.residence of yours is the best possible.relief you could ever have it's an.exemption the PPR relief will exempt.some the most situation in practice all.of the gain that individual makes on the.disposal of his or her or there's indeed.their principal private residence what.of course will happen in exam question.something will happen as we go.the period of ownership over which the.gain has arisen on that property to tell.you that not all of that game is.eligible for PPR relation but all of.that to finally finish off this.particular chapter in our next session.together.

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Can you cash a savings bond at Walmart?

Learn everything you can Join re clubs Find a mentor Get your feet wet with a property Find lawyer who's familiar with syndication/SEC Find investors Find a property that meets investors investment criteria Find lender Find MGMT company Find contractors Find agent Purchase commercial property Rinse Repeat

Where do you cash in savings bonds?

This is the information directly from the TreasuryDirect - Home website: If you plan to take your bonds to a local bank, check with the financial institution beforehand to see whether it cashes savings bonds. If it does, find out what dollar limit, if any, it has on redemptions and what identification and other documents you need. If you are a customer of that bank, establishing identity could be as simple as having an active account open for at least six months, plus proper identification. If you aren’t a customer, banks have varying policies ranging from not cashing your bonds to cashing limited amounts (generally less than $1,000 total value) with acceptable identification, such as a valid driver's license. To cash your bonds through the Treasury Retail Securities Services, follow these steps: Have a certifying officer at a bank where you have an account certify your signature in the request for payment on the back of each bond. Mail the following to Treasury Retail Securities Services, PO Box 214, Minneapolis, MN 55480-0214: the bonds your Social Security Number your direct-deposit information on FS Form 5396 Regardless of where you cash your bonds, if you aren’t listed as the owner or co-owner on a bond, you have to submit legal evidence or other documentation to show you are entitled to cash the bond. (We don’t return legal evidence.) Note: Savings bonds cannot be transferred. If you find a bond that belongs to someone else or buy a bond on an online auction site, you cannot cash it. (If you inherit a bond through the death of the bond owner, see Death of a Savings Bond Owner .)

How do I cash in Series EE Savings Bonds?

Residents of the United States have 2 ways to purchase EE savings bond: Treasury Direct or via Employer-Sponsored Payroll Savings Plan. Here's how it works:

Can you cash in a savings bond at any bank?

Not since a long time ago, but some banks may help. My aunt died 2 years with over 100 of the little bastards. They were a big pain in my ass as her executor.

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