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Taper Relief has become an increasingly important aspect of Capital Gains Tax planning allowing, for example, up to 75% of the tax that would otherwise arise on a sale of business assets to be avoided. However, it is a relief that demands full compliance to a series of complex and arcane rules over a statutory period.
The sixth edition of Taper Relief sets out all the planning considerations you need to take into account to take maximum benefit of the relief, and is fully updated for the provisions of the Finance Act 2007. Written by a well-respected industry expert, this book effectively explains complex principles in clera and simple English.