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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: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Introduction Relevant inheritance tax principles Transfers on death Residence nil rate band (RNRB) IHT payment and filing of returns Business property relief (BPR) for the family or ...

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