1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

9.2Business Property Relief s92 CATCA2003 The purpose of the relief is to ease the burden of gift or inheritance tax on the transfers of business property. Most business assets can be treated as r...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010
  • Taxation of Property Transactions, Finance Act 2006