Tolley's Taper Relief

Tolley's Taper Relief

  • Paperback
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Description

Taper Relief was introduced in 1998 as an incentive to entrepeneurs. It allows them to sell their assets after a prescribed period of ownership and enjoy substantial protection from Capital Gains Tax. If properly managed Taper Relief can eliminate up to 75 per cent of the tax that would otherwise arise on sale. Taper Relief is potentially the most lucrative form of Capital Gains Tax Relief, yet fraught with problems for those practitioners who do not plan properly. More changes are being introduced in this years Finance Act and these changes are both complex and radical. This text brings all the guidance together, and clarifies the timing and compliance issues to allow for planning. It is fully updated for the Finance Act 2000.show more

Product details

  • Paperback
  • 156 x 234mm
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • 0754510867
  • 9780754510864