Apportioning gains for taper relief
|Category|| Technical Articles
Article by Sophie Hill, tutor with Tolley Tax Training. This article appeared in the Education supplement to the August 2003 issue of Tax Adviser. This article looks at some of the more complex aspects of taper relief situations where gains must be apportioned into business and non-business components prior to tapering at the appropriate rates.
To download the article in Adobe (pdf) format, please click on the link below.
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August 2003 by