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Section 105: (1)(e): land and buildings used in the business of the life tenant (qualifying interest)

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 5: Business property: property qualifying for the relief The meaning of ‘interest in possession’ History of relief under s 105(1)(d) Timing The meaning of ‘assets used in the business’ The applicability of the lower rate of relief Other conditions ...

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