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Capital Gains Tax reform

Online Published Date : 30 June 2021 | Appeared in issue: Vol 35 No 5 - 30 June 2021

In July 2020, Chancellor Rishi Sunak asked the Office of Tax Simplification (OTS) to institute a review of Capital Gains Tax (CGT). The OTS was asked to “identify opportunities relating to administrative and technical issues as well as areas where..