It is a general misconception that all agricultural land qualifies for agricultural property relief (APR) and that, as a consequence, any investment in such land is IHT effective.
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Enquiry Closure Notices - Recent Case Decisions
29th January 2015
At the end of a self assessment enquiry HMRC will issue an enquiry closure notice (s28A TMA 1970 and para 32 Schedule 18 FA 1998) confirming the Officer’s conclusions. If the taxpayer disagrees with...
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