Just as an academic exercise, are there any ways to minimise CGT legally? E.g. if I own a company that owns a single property, can I contract with a buyer to immediately lease the property to them (at a rate that's equal to a mortgage) then sell, say, 20% of the shares to him each year till sold? That way, if I'm retired, I can spread out the CGT income over several tax years instead of copping the top marginal rate on the bulk of it? Would this or similar work? Any other ideas?