Taper relief - nearly seven years on
| Category | Technical Articles |
| Author | Technical Department |
Article by Robert Jamieson, Tax Partner, Mercer & Hole. This article appeared in the December 2004 issue of Tax Adviser.
- Meaning of 'trading company'
- Cash surpluses
- Liquidations and trusts
- Use of trust
- 'Phoenix' companies
- An emigration trap
- A principal private residence anomaly
Technical Department
020 7235 9381
December 2004 by Robert Jamieson
