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The charge to tax – the recapture charge

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 19: Heritage property: loss of the conditional exemption Taxable value Relevant person Person liable for the recapture charge The rate of IHT applied: lifetime transfers No allowances The rate of IHT applied: Transfers on death ...

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