GN21-23 Conditional Exemption - Heritage Buildings and Land (England and Wales)

Written by Louise Speke and Jonathan Thompson. First published on 21 Sep 2023, and most recently revised on 24 Apr 2024.

Conditional Exemption can exempt heritage buildings, land, and objects from inheritance tax. This Guidance Note explains how it works, and its advantages and disadvantages.

GN21-23 Conditional Exemption - Heritage Buildings and Land (England and Wales)

Guidance Note
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