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Introduction: the concepts Relevant business property: the six categories Section 105: (1)(a): Business or an interest in a business Section 105: (1)(b): unquoted securities giving control Section 105: (1)(bb): unquoted shares Section 105: (1)(cc): controlling holdings in a quoted company Section 105: (2): restriction on relief Section 105: (1)(d): ...
Chapter 5: Business property: property qualifying for the relief
Agricultural, Business and Heritage Property Relief
- Author:
- Chris Erwood CTA, ATT, TEP
- Publisher:
- Bloomsbury Professional
- Publication Date:
- September 2023
- Law Stated At:
- September 2023
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