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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 ...
When and where does APR apply?
Tax Planning for Farm and Land Diversification
- Author:
- Julie Butler (FCA)
- Publisher:
- Bloomsbury Professional
- Publication Date:
- 2024
- Law Stated At:
- 24 September 2024
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