Diploma in Tax Volume 2
9.4.Outline any clawback provisions applicable to business relief
There will be a clawback of the relief in the event that within six years commencing on the valuation date of the gift or inherit...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.