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Vol 23 No 5 May/June 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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Taper Relief 6th ed

Edited by: David Kitson

ISBN13: 9781845924867
Previous Edition ISBN: 1845927958
Published: December 2007
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £53.95
(Second Hand)

In stock second-hand.

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.

The General Scheme, Non-Business Assets, Business Assets, Interaction with Other Reliefs, Spouses, Trusts, Personal Representatives and Legatees, The Overseas Element, Value Freezing, Enveloping, Value Shifting, Losses and the Annual Exempt Amount, Assets Derived from Other Assets, Options, Corporate Transactions, Taper Relief Planning Techniques