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Recapture charge on relevant property trusts

Agricultural, Business and Heritage Property Relief

Author:
Chris Erwood CTA, ATT, TEP
Publisher:
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 20: Heritage property: the regime for relevant property trusts Calculating the tax charge – the recapture charge The ‘relevant person’ Rate of IHT applied ...

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