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Groups & Joint Ventures

Keith Gordon, Director of ukTAXhelp Ltd, focuses on the taper relief rules as they apply shareholdings in groups of companies and to companies that invest in joint venture companies

 
Keith Gordon Director of ukTAXhelp Ltd focuses on the taper relief rules as they apply shareholdings in groups of companies and to companies that invest in joint venture companies
 
At the heart of the rules on taper relief there are two fundamental questions. The first considers the length of the period of ownership; the second concerns the status of the asset being disposed of (that is whether it is a business asset or not).
 
The second of these questions has been much revised in the five years since taper relief was introduced. Whilst most commentators would suggest that the changes...

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