Business property relief

Generally

Commentary – Tax Reporter ¶664-000 ; Tax Reporter ¶664-050 ; Tax Reporter ¶664-650
HMRC Guidance – IHTM18331

Replacement of property

Commentary – Tax Reporter ¶665-550
HMRC Guidance – CG60270 ; IHTM24113 ; IHTM25311 ; IHTM25313
Case Law – Vinton & Anor (Executors of Dugan-Chapman dec'd) v. R & C Commrs