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Chapter 9: Relevant business property: exceptions to the relief: ‘wholly or mainly holding investments’

Agricultural, Business and Heritage Property Relief

Author:
Chris Erwood CTA, ATT, TEP
Publisher:
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Introduction The Martin case The Burkinyoung case Principles emerging from the comments of the Special Commissioner The level of activity Subsequent decisions on s 105(3) Overview ...

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