What do the proposed changes to CGT mean for IHT planning?

Emily Minett, associate, Wedlake Bell, 04/12/2020

The Office of Tax Simplification (OTS) recently published its report on capital gains tax (CGT), following the Chancellor's request in July 2020 to consider ways in which the existing rules might "distort behaviour" or do not meet their policy intent. The report immediately grabbed headlines, mainly due to its recommendations to make the historicall...

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