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Chapter 19: Heritage property: loss of the conditional exemption Recapture charge whilst surviving spouse still alive Recapture charge after the second death Sting in the tail: ATED liability on top of recapture charge Compliance ...
Recapture charge and the transferable nil rate band
Agricultural, Business and Heritage Property Relief
- Author:
- Chris Erwood CTA, ATT, TEP
- Publisher:
- Bloomsbury Professional
- Publication Date:
- September 2023
- Law Stated At:
- September 2023
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