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Residence nil rate band (RNRB)

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 17: Succession Planning and Passing on the Family or Owner-Managed Company Background Tapering of RNRB for estates above £2 million Key conditions Business property relief (BPR) Valuation of shares Deeds of Variation ...

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