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Chapter 16: APR and BPR: the new regime

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
What new regime? Use of 100% reliefs while they last Locking into the 100% rate even on failed PETs Loss of CGT free uplift on death The last resort: life ...

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