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Chapter 3: Agricultural property: agricultural value, the rates of relief, occupation and other aspects

Agricultural, Business and Heritage Property Relief

Author:
Chris Erwood CTA, ATT, TEP
Publisher:
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Agricultural value The rates of relief Farming and trusts Working farmer relief (‘double discount cases’) Land let on new tenancies ‘Renewing’ the tenancy to secure 100% relief Occupation for the purposes of agriculture 50% APR ...

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