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The rate of tax: general

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 21: Maintenance Fund Trusts The first or ‘para 13’ rate The second or ‘para 14’ rate Death of holder of the qualifying life interest Special property reliefs Calculation of the recapture charge where property was previously comprised in a relevant property trust ...

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