Show Summary Details

Chapter 13: Business property relief and agricultural property relief

Inheritance Tax 2022/23

Authors:
Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Publisher:
Bloomsbury Professional
Edition:
1st edition
Publication Date:
January 2023
Law Stated At:
17 November 2022
Introduction Scope of business property relief Conditions Valuation, excepted assets Scope of agricultural property relief Conditions for APR Basic Payment Scheme (BPS) Loss of BPR and APR ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.