Gordon W Buist (EQ Accountants) explains how the publication of Spotlight 63 on landlord tax planning schemes has exposed a fundamental flaw with incorporation relief from CGT.
Chris Holmes and Ben Handley (BDO) provide a practical guide to one of the oldest statutory CGT reliefs that is subject to some strict conditions and restrictions.
Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing compliance burden and whether valuable reliefs will continue to be available in their current form.
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