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Contributions to a maintenance fund trust from a relevant property trust: anti-avoidance rules

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 21: Maintenance Fund Trusts ‘Excess value’ ‘Purchase rule’ Property entering a maintenance fund from a qualifying interest in possession trust ...

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