This paper explores the practical implications of changes to capital gains taxation that have occurred as a result of the Ralph Review of Business Taxation. The paper's focus is on CGT tax reform measures that have already been legislated, but it also considers measures that are in the pipeline. It covers the implications of the changes for individuals and for businesses of all sizes, using a mixture of formal presentation and case study analysis. There is an emphasis on the tax planning opportunities and pitfalls that will arise in the new regime.
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