Mixed partnerships and CGT incorporation relief (TCGA 1992 section 162) ‚ a change of view by HMRC

19 Nov 2018

Although we would have liked to have published these documents on our website, we have been asked by HMRC only to publish them on a trusted stakeholder basis. We are therefore currently consulting with our volunteer members. Please rest assured that the CIOT is in discussion with HMRC about these measures and will be responding to the informal consultation by the deadline of 22 April.

We would like to thank members who provided comments on the original regulations and guidance which we published on our website. We recognise that members will have difficulty in providing further comments without sight of the updated documents, but if any member would like to get in touch please email us at technical [at] ciot.org.uk.

We will be putting guidance for members about these measures in Tax Adviser in due course.

Technical Team