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Chapter 17: Succession Planning and Passing on the Family or Owner-Managed Company

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Introduction Relevant inheritance tax principles Transfers on death Key conditions Business property relief (BPR) for the family or owner-managed company BPR qualification issues and tests Succession issues ...

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