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Chapter 12: Overlap of agricultural property relief (APR) and business property relief (BPR)

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
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 ...

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