Even before planning consent is granted, or even applied for, the value of land may be affected by the possibility of development being able to take place. It is particularly difficult to quantify such “hope value”, but it may be important to bear it in mind for inheritance tax planning.

CLA’s handbook discusses possible long-term tax planning measures and reliefs which may be claimed; different types of contractual arrangements which may be entered into with third parties and how they affect capital gains tax (CGT); and gains subject to income tax rather than CGT.

To order this handbook:

telephone 020 7235 0511 - please have your membership and credit card numbers to hand;


write to CLA, 16 Belgrave Square, London, SW1X 8PQ enclosing a cheque made payable to CLA.

Price for members: £29 - Price for non-members: £129

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