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Tax advisers cannot afford to ignore the planning gain supplement. RICHARD HOLME explains why.
KEY POINTS
- 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 the...
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