Show Summary Details

Chapter 21: Maintenance Fund Trusts

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Outline of the scheme Conditions for the relief The first condition: qualifications The second condition: trustees The third condition: the content of the maintenance fund Further condition: anti-avoidance ‘charity’ rules Procedural points Contributions to a maintenance fund trust from a relevant property trust: anti-avoidance rules Anti-avoidance rules Property leaving the maintenance fund ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.