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Vol 23 No 5 May/June 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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This book is now Out of Print.
A new edition was published, see:
Taper Relief 6th ed isbn 9781845924867

Taper Relief 2005 5th ed

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Edited by: David Kitson

ISBN13: 9781845927950
ISBN: 1845927958
New Edition ISBN: 9781845924867
Published: October 2005
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

Original isbn - 1845921240
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 fifth edition of Taper Relief sets out all the planning considerations that need to be taken into account to take maximum benefit of the relief, and is fully updated for the provisions of the Finance Act 2005.

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