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When and where does APR apply?

Tax Planning for Farm and Land Diversification

Julie Butler (FCA)
Bloomsbury Professional
Publication Date:
Law Stated At:
11 July 2023
Chapter 13: Planning the best use of APR and BPR for inheritance tax What categories of property attract 100% relief? What categories of property attract 50% relief? Definition of ‘agricultural property’ Lotting Inheritance tax – interaction with capital gains tax Assets not qualifying for APR ...

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