Show Summary Details

Chapter 10: Clawback

Agricultural, Business and Heritage Property Relief

Author:
Chris Erwood CTA, ATT, TEP
Publisher:
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Introduction Clawback of BPR: the basic rule Computational problems relating to clawback Partial clawback: the operation of s 113A(5) Additional conditions Relief from clawback Clawback of APR: the basic rule Partial clawback: the operation of s 124A(5) Disregard of APR: the rule in s 124A(7A) Relief from clawback Countering clawback in ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.