Historic houses and gardens
– see also National heritage property
Acceptance in satisfaction of tax
Commentary –
Tax Reporter ¶183-315
Conditional exemption
Claims
Commentary –
Tax Reporter ¶650-850
Generally
Commentary –
Tax Reporter ¶650-450
Undertakings given to the HMRC
Commentary –
Tax Reporter ¶650-750
Favourable tax treatment
Commentary –
Tax Reporter ¶279-000
Maintenance funds
Management on a commercial basis
Commentary –
Tax Reporter ¶279-100
HMRC Guidance –
BIM58601
Qualifying as a trader
Commentary –
Tax Reporter ¶279-100
HMRC Guidance –
BIM58601
Settlors of heritage maintenance funds