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Chapter 5: Business property: property qualifying for the relief

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
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): ...

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