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The general rule ‘Relevant disposal’ of associated property The charge to tax – the recapture charge Increasing rates of IHT Set-off and credit Increase in the ‘clock’ of chargeable transfers The old rules in relation to heritage property Recapture charge and the ...
Chapter 19: Heritage property: loss of the conditional exemption
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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