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Response to consultation on Income Tax Relief Cap

At Budget 2012 the Government announced a limit on currently uncapped income tax reliefs which will have effect from April 2013. Scottish Land & Estates has today submitted a response to HM Treasury’s consultation on these proposals. In our response we stated that we believe  that the current proposals will not achieve the aim of targeting relief restrictions specifically to those who seek to abuse the system by using the current reliefs to excess, and will have a detrimental impact on rural businesses. 

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Download this file (sideways loss relief.pdf)sideways loss relief.pdf227 Kb
 

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