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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 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.
