The Rudge Revenue Review – Issue 31

Home Publications Rudge Revenue Reviews The Rudge Revenue Review – Issue 31
15th November 2022

Such is the complexity of our tax system that it is unfortunately common for arrangements widely implemented by large numbers of taxpayers not to have the fiscal effects which they are thought to have. In this Issue we examine the CGT effects of common flat management structures and conclude that a nasty surprise may await those who have implemented them.