| SVM111010 | Introduction |
| SVM111020 | Business Relief Practice
Notes |
| SVM111030 | Changes in the rates of
relief |
| SVM111040 | Categories of business
property and rates of relief |
| SVM111050 | Meaning of
‘unquoted’ and ‘control’ |
| SVM111060 | Minimum period of
ownership: general rule |
| SVM111070 | Deemed ownership under
s.108 |
| SVM111080 | Other circumstances where
basic rule relaxed |
| SVM111090 | Practical considerations,
including restriction of relief under s.107(2) |
| SVM111100 | Restrictions on Relief:
Introduction |
| SVM111110 | Business carried on for
gain – s.103(3) |
| SVM111120 | Property subject to a
contract for sale |
| SVM111130 | Company subject to
winding up – s.105(5) |
| SVM111140 | Investment
Businesses |
| SVM111150 | Wholly or mainly |
| SVM111160 | Meaning of
‘investment’ |
| SVM111170 | Dealing in land or
buildings |
| SVM111180 | Hotels, Band B, Caravan
Sites etc. |
| SVM111190 | Group situations |
| SVM111200 | S.105(4) – Market
Makers and Jobbers |
| SVM111210 | Excepted Assets –
Introduction |
| SVM111220 | Practical approach |
| SVM111230 | Future Use |
| SVM111240 | Excepted Assets –
Group Situations etc. |
| SVM111250 | Calculation of value
attributable to ‘excepted assets’ |
| SVM111260 | Lifetime Transfers:
(Additional) Tax Payable on Transferor’s Death within seven
years |
| SVM111270 | Effect of failure to
satisfy the additional conditions |
| SVM111280 | Replacement Provisions
– Ss.113A(6) and 113B |
| SVM111290 | Appendix 1 –
Business relief rates |
| SVM111300 | Appendix 2 –
Business relief flowchart |
