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Chapter 19: Heritage property: loss of the conditional exemption

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
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 ...

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