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In the run-up to the Emergency Budget in the UK, there was much speculation around an increase in the rate of capital gains tax (CGT). Many clients took the step of rebasing their assets to secure the 18% rate on the gain to date. This was done in a variety of ways, including disposals to trusts, as Aoife Walsh and Charles Hutton explain.

To access the full text of this article, please see the Digital Edition of Accountancy Ireland, Vol 42, No 4, August 2010.