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Chapter 20: Heritage property: the regime for relevant property trusts

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Treatment of relevant property trusts: rules applicable after 8 March 1982 Recapture charge on relevant property trusts The ten-year periodic charge CGT exemption Calculating the rate of IHT on a recapture charge on new trust heritage property ...

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