IHTM25226 - Land and buildings, machinery and plant: Settled property
Assets which form part of settled property in which the transferor had a qualifying interest in possession (IHTM25241) may also qualify for relief under IHTA84/S105 (1)(d).
Assets which form part of settled property in which the transferor had a qualifying interest in possession (IHTM25241) may also qualify for relief under IHTA84/S105 (1)(d).