I3.621 Estate duty—heritage property
Before the IHT conditional exemption existed, (see Division I7.5) a more limited relief for chattels of national, scientific, historical or artistic interest was available under estate duty. The estate duty on these assets could be deferred until a breach of undertaking, sale or (from 16 September 2016) loss of the asset
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:49