Minority shareholders Business property reliefGenerallyCommentary – Tax Reporter ¶664-000 ; Tax Reporter ¶664-050 ; Tax Reporter ¶664-650 HMRC Guidance – IHTM18331 Replacement of propertyCommentary – Tax Reporter ¶665-550 HMRC Guidance – CG60270 ; IHTM24113 ; IHTM25311 ; IHTM25313 Case Law – Vinton & Anor (Executors of Dugan-Chapman dec'd) v. R & C Commrs
Business property reliefGenerallyCommentary – Tax Reporter ¶664-000 ; Tax Reporter ¶664-050 ; Tax Reporter ¶664-650 HMRC Guidance – IHTM18331 Replacement of propertyCommentary – Tax Reporter ¶665-550 HMRC Guidance – CG60270 ; IHTM24113 ; IHTM25311 ; IHTM25313 Case Law – Vinton & Anor (Executors of Dugan-Chapman dec'd) v. R & C Commrs