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A healthy supplement?

21 February 2007 / Richard Holme
Issue: 4096 / Categories: Comment & Analysis , Admin
Tax advisers cannot afford to ignore the planning gain supplement. RICHARD HOLME explains why.


  • Purpose of the planning gain supplement.
  • Current proposed look of the supplement.
  • How the PGS affects Town and Country Planning Act 1990 s 106.
  • The rate of the supplement and self assessment.
  • Obtaining full planning permission crystallises a planning gain which will be liable to the PGS.
  • Who will be affected by the PGS?

SET FOR INTRODUCTION in 2009 a series of lengthy publications continue to emanate from Government on the planning gain supplement (PGS) — the latest in the December 2006 Pre Budget.
The PGS emerged originally as perhaps...

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