Publisher's Synopsis
"(PUBLICATION FIRST MARKED AS OUT OF PRINT 09/10/03)Taper Relief is becoming an increasingly important aspect of Capital Gains Tax planning allowing, for example, up to 75 per cent 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 third edition by Mike Cochrane, one of Tolley's most respected author 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 Finance Act 2002.The book is written by Mike Cochrane, one of Tolley's most respected authors who has a reputation for explaining complex principles in plain English. Mike is a senior partner at Lathams Group, a major firm of accountants in the North West of England. Key CGT planning issues spelt out in plain English Outlines all the major tax compliance demands of Taper Relief Contains many worked examples and case studies"
