Exploring inheritance tax business property relief
- On January 20, 2021
- By GrowthInvest Marketing
Mark McLaughlin highlights a potential pitfall for inheritance tax business property relief purposes, touching upon buy and sell agreements, acceptable terms and HMRC enquiries, among other things.
Business property relief (BPR) potentially provides inheritance tax relief at 100% (or 50%) on various types of ‘relevant business property’, including a business or interest in a business, or shares in an unquoted company.
However, BPR is subject to certain conditions and restrictions.
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