Market leading insight for tax experts
View online issue

Business investment relief

printer Mail

The Business Investment Relief Regulations, SI 2012/1898, set out the circumstances in which an HMRC officer may extend the ‘grace period’ within which mitigation steps must be taken to prevent foreign income and gains becoming taxable where an investment has been disposed of or has otherwise ceased to qualify for the relief introduced by FA 2012 Sch 12.

Issue: 1133
Categories: News