Chapter IHTM24176
| Published date | 20 March 2016 |
| Record Number | IHTM24176 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The first condition is that the transferee (IHTM24179) has owned the original property (IHTM24174) throughout the period from the date of the transfer to the date of death of the transferor (or earlier death of the transferee).
This original property requirement is relaxed by the replacement property provisions, and you need to...
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