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James Austen writes for Tax Journal on CGT deferral on ceasing UK residence

James Austen has written for Tax Journal on CGT deferral on ceasing UK residence, following the CJEU’s judgment in Trustees of the P Panayi Accumulation and Maintenance Settlements v HMRC. Read more below (subscription required).

CGT deferral on ceasing UK residence: the exit charge payment plan

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