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Inheritance tax ruling

To claim agricultural relief, sound supportive evidence is required as the decision in Charnley and Anor clearly illustrates. Sam Kirkham, of Albert Goodman tells us more.

clock • 3 min read

This case involved a claim made by the Executors of Mr Gill's estate for agricultural property relief (APR) on land, buildings and the house in which Mr Gill lived, as well as a claim for business property...

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