2016: RD Reliefs – Proceed with caution, RD tax case update

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It is good to start the year on a positive footing. The changes which arrived in April 2015’s Finance Acts have increased the generosity of the UK reliefs to an all- time high. However as we see below, claiming all that is due can be fraught with difficulty; where inexpert advice this can also lead to penalty and interest charges being levied by HMRC whose approach is detailed and often querulous.

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