| 单词 | taper relief |
| 释义 | taper relief taper relief Formerly, a relief applied in computing the capital gains tax(CGT) charge on a capital gain. The maximum reduction available was 40% for a non-business asset and 75% for a business asset. Taper relief was introduced in 1998 and abolished from April 2008, largely because of disquiet at the extent to which private equity firms were using it to avoid paying tax on their profits. It was replaced by entrepreneurs’ relief. |
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