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Excepted assets (s 112)

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 7: Relevant business property: exceptions to the relief: excepted assets Group structures The test period for excepted assets (s 112(5)) Where the excepted asset rule does not apply (s 112(3)) Applying the test Use versus ownership Personal use Valuation principles applied where there are excepted assets Valuation where assets used in part for business purposes ...

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