Spotlight 69: Liquidation of a Limited Liability Partnership used to avoid Capital Gains Tax

Published on: 29 April 2025

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Specialist Tax Regulatory Materials

Article summary

HMRC has published Spotlight 69, highlighting a tax avoidance scheme used by landlords to reduce their tax liability through the liquidation of a Limited Liability Partnership (LLP).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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