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Inheritance Tax and the transfer of business assets

By: Language: English Series: Solicitors` Journal ; 136(24) 19 June 1992, 609(1)Publication details: 1992Subject(s): Summary: Considers business property relief in the context of Inheritance tax planning and exposes some common pitfalls in the light of provisions in the Finance Bill.

Considers business property relief in the context of Inheritance tax planning and exposes some common pitfalls in the light of provisions in the Finance Bill.