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  5 April: Transition period under Finance Act 2006 ends, andAccumulation and Maintenance trusts will become subject to therelevant property regime. 6 April: Capital gains tax reform – a new flat rate ofcapital gains tax of 18% for individuals and trustees and taperrelief will be withdrawn (the changes do not apply to capitalgains

Three months in prospect: More details and web-links for each item are set out in the In Prospect Calendar section of the Trusts & Trustees website http://tandt.oxfordjournals.org; the web version of the calendar also looks further ahead.
Abstract:   April 2008
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