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What were the rules for business property relief in 1982?

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Published by a ³ÉÈËÓ°Òô Private Client expert
Published on: 13 February 2017
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History of relief

When Capital transfer tax (CTT) was first introduced there was agricultural relief but no relief for business assets, despite the fACT that under Estate duty there had been a relief for industrial hereditaments. However, this omission was soon rectified by the introduction of a relief for business property in the Finance Act 1976.

When first introduced, for transfers made after

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The detailed provisions of a pension scheme.

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