Yes - the value of your company is the gain. It is the money you would have if you sold the whole thing.
It's only a gain if you sell.
Selling a company and paying tax on the profit in tax is a completely different proposition from paying tax on hypothetical profit you haven't made (and might never make) just because you want to move.
It's only a gain if you sell.
Selling a company and paying tax on the profit in tax is a completely different proposition from paying tax on hypothetical profit you haven't made (and might never make) just because you want to move.