Client has a large 2017/18 income tax liability because of dividends. This has instigated POA's for 2018/19.
For 2018/19 she will have no additional IT liability, but will have a CGT liability (from the sale of shares).
Can she make a claim to reduce her 2018/19 POA's to £NIL on the basis that she will have no additional IT liability, notwithstanding that she will have CGT to pay?
I am aware that CGT from one year is not taken into account for POA's for the following year, but this is a bit different.
Thanks.