The general understanding of how top-slicing relief works has changed in recent times - but the legislation has not.
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Is the following statement true or false? “Top slicing relief is only available when the gain from an investment bond chargeable event gain straddles a tax band”
A taxpayer can set their Personal Allowance against their annual equivalent (top-sliced) gain when performing a top-slicing relief calculation:
The rules surrounding top slicing relief can be found in which of the following?