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Chapter 14: General planning points

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Unfortunate gifts The taxation of relevant property trusts of relieved property Gifts with reservation Deductibility of debts Planning since FA 2013 Restriction on offset of debt Buy and sell Options in relation to shares Retirement Money box Various structures Use of relevant property trusts to secure 100% relief Deathbed planning ...

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