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Chapter 8: Relevant business property: aspects of valuation and the treatment of liabilities

Agricultural, Business and Heritage Property Relief

Author:
Chris Erwood CTA, ATT, TEP
Publisher:
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Basic principles Quoted shares and securities Alternative investment market (AIM) Unquoted shares So which basis applies? General rules applied in ss 110 and 111 The treatment of liabilities: the current rules The ...

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