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Recapture charge and the transferable 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 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 ...

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