"Taper Relief has become an increasingly important aspect of Capital Gains Tax planning allowing, for example, up to 75% of the tax that would otherwise arise on a sale of business assets to be avoided. However, it is a relief that demands full compliance to a series of complex and arcane rules over a statutory period. The fifth edition of Taper Relief sets out all the planning considerations you need to take into account to take maximum benefit of the relief, and is fully updated for the provisions of the Finance Acts 2005. The book is written by a well-respected industry expert, Mike Cochrane, who has a reputation for explaining complex principles in plain English."