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Interaction of agricultural property relief (APR) and business property relief (BPR)

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 Priority of APR Claiming BPR BPR more favourable than APR Replacement property – business property with agricultural property Gifts with reservation of benefit (GROB) Agricultural occupation Trustees of the Nelson Dance Family Settlement– loss to donor ...

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