Assessments for Property Owners
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Assessments for Property Owners
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| | Duty - Gifts & Inheritances | Details of the assessment of duty on property acquired as a gift or an inheritance | | Grouping of Related Companies - Land Tax | Section 24 (2) of the Land Tax Act 2000 provides that related companies are to be grouped for land tax purposes. Grouped companies will have the value of their land holdings aggregated to determine the amount of land tax payable by the group. |
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