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The general rules

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 23: Payment of IHT ‘Free of tax’ legacies Payment of tax on failed potential exempt transfers (PETs) and chargeable lifetime transfers (CLTs) Due date for payment Payment of tax by instalments ‘Section 228 shares’ Interest on instalments Termination of the right to pay tax by instalments The HMRC charge ...

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