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Journal Articles
Journal of Valuation (1988) 6 (1): 7–15.
Published: 01 January 1988
... the gift, and develops a strategy for valuers wishing to maximise their use of the reliefs available. © MCB UP Limited 1988 Inheritance Tax lifetime transfers open market valuations value changes taxation THE EXPERT SERIES VALUATIONS FOR INHERITANCE TAX PART 1 Received: 12th May 1987...

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