What HMRC Expects to See in a Gift Holdover Relief Claim Form

Most problems with gift holdover relief do not arise because the relief is unavailable. They arise because the claim itself does not stand up to scrutiny. HMRC does not assess holdover relief on intention. It assesses it on evidence, consistency, and timing. The holdover relief claim form is not a formality. It is the centrepiece of the entire relief. When HMRC reviews a claim, this document...

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