Elizabeth Bradley, Richard Harbot and Katherine Durkacz consider the issues for financial services groups relating to the new chargeable gains degrouping rules
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The Finance Bill 2011 announced significant changes to the chargeable gains degrouping rules.
Although the changes have been labelled a ‘simplification’ they are in fact designed to raise tax by approximately £10 million per year.
In that context financial services groups should plan ahead to mitigate the effect...
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