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IHTM25500 | AR/BR 100% relief allowance: Section Overview

From HM Revenue & Customs · Inheritance Tax Manual

introduced a 100% relief allowance on the combined value of qualifying agricultural and/or business property and the following sections deal with how the 100% relief allowance applies in different circumstances:

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IHTM25440 -

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also specified that certain categories of unlisted shares will now get relief at 50% and details can be found at: -

also made the instalment option available on property which qualifies for business relief and details can be found at: -