Pdf available and at warehouse
PLEASE NOTE
A pdf version of this document is linked below.
Printed copies of this document are available, please order below.
This document:
• explains the circumstances under which Heritage Relief (conditional exemption) is granted on property;
• provides an introduction to the scope of the relief;
• provides a basic outline of a Heritage Management Plan;
• sets out the steps that owners and their advisers are required to take in order to claim and qualify for the relief;
• applies only to property in England and does not deal with works of art designated in their own right;
• has been jointly prepared by Natural England, English Heritage, the Historic Houses Association and the Country Land and Business Association and has been reviewed by HM Revenue & Customs, Inheritance Tax who have offered no objections and;
• is based on current legislation and HM Revenue & Customs practice at November 2007.
ISBN: 978-84754-046-1