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Tax body publishes technical guide to CGT entrepreneurs’ relief

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The Chartered Institute of Taxation has published a 17-page guide to technical points raised with HMRC on the operation of capital gains tax entrepreneurs’ relief.

The guide, which features several examples, was agreed by HMRC after discussion among members of the department’s ‘Capital Gains Tax Liaison Group’ comprising HMRC officials and members of the leading professional bodies.

Categories: News , CGT , Private client taxes