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Chapter 7: Relevant business property: exceptions to the relief: excepted assets

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Excepted assets (s 112) Special rules for corporate structures? The meaning of ‘business’ The leading case: McCall v HMRC Case law commentary The meaning of ‘group’ for BPR Interaction of excepted assets ...

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