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

11 / 01 / 2021

The Office of Tax Simplification (OTS) has recently recommended removing capital gains tax (CGT) uplift on death and instead focus on beneficiaries acquiring the assets at the historic base cost of the deceased. Senior Associate Emily Minett discusses what the OTS’ proposed changes to CGT means for IHT planning. This article was originally published on EPrivateClient on 04/12/2020. Please click here to read the full article.