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Historical perspective Double relief Territoriality Amount Replacement assets: switching Where APR is available but BPR is not The situations where BPR is more favourable than APR The farm: applicability of BPR Family limited partnerships ...
Chapter 12: Overlap of agricultural property relief (APR) and business property relief (BPR)
Agricultural, Business and Heritage Property Relief
- Author:
- Chris Erwood CTA, ATT, TEP
- Publisher:
- Bloomsbury Professional
- Publication Date:
- September 2023
- Law Stated At:
- September 2023
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