With capital gains tax once again under scrutiny, former practitioner David Martin considers the principles that should underpin reform, from lower rates and rollover relief to the relationship between CGT and income tax.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
With capital gains tax once again under scrutiny, former practitioner David Martin considers the principles that should underpin reform, from lower rates and rollover relief to the relationship between CGT and income tax.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
2e57498c-0da6-4646-a5fb-7a7570a14975.tmb-editorspic.jpg?sfvrsn=3909c9d0_1)
