ACCA ATX UK Syllabus A3. Inheritance Tax - Chargeable persons - Notes 1 / 3
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Transferring a business to a company
Syllabus A2. Chargeable gains
A2g. Exemptions and Reliefs for C.G.T.
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Diminution in value principle
Syllabus A3. Inheritance Tax
A3a. Basic principles of computing transfers of value