March 2011 Events Archive

TAX WEBINAR LTC/QC/LAQC CHANGES

The Government has recently enacted significant changes to the taxation of property. One of those changes was a substantial change in the tax treatment of Loss Attributing Qualifying Companies (LAQC) to alter loss attribution and create a new look through Company (LTC) regime.

Legislation reflecting these changes has now been passed with a 1 April 2011 application date.  Accordingly, practitioners need to be reviewing existing structures and discussing implications with clients in the next few months.

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