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Pre-owned assets income tax: further developments

Category Technical Articles
AuthorTechnical Department
Article by Emma Chamberlain, Chairman, CIOT Capital Taxes sub-committee. This article appeared in the February 2006 issue of Tax Adviser. The author has written a number of articles about pre-owned assets income tax (POAT) for Tax Adviser over the past year or so. The last one appeared just after the guidance notes were issued and mentioned further points that appeared in correspondence with HMRC. The aim here is to update practitioners on POAT and highlight some anomalies.

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