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The nil rate band

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 15: Will planning Infinite nil rate band Double nil rate band Partly exempt transfers: interaction with APR and BPR Non-exempt ‘gross’ legacy Non-exempt ‘free of tax’ legacy A mixture of legacies, with exempt and non-exempt shares of residue Difficulties arising under s 41(b) The impact of additional charity relief Will planning for an elderly couple ...

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