Briefing update on the draft high-value capital gains tax residential property legislation and consultation response
The draft clauses issued by HM Treasury on 31 January 2013, which will form part of the Finance Bill 2013, follow the draft legislation on annual residential property tax issued in December 2012 and the consultation on ‘ensuring the fair taxation of residential property transactions’. The new clauses detail the capital gains tax provisions applying to ARPT-related disposals.
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