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Search results: 9 article(s) found in topic: Inheritance tax - keyword: Business property relief

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Inheritance tax planning with holding companies

One of your clients owns a trading company which is about to make an investment into a joint venture. They have asked for your advice as to whether this could jeopardise business property relief. Is there an issue and, if so, what could you suggest? More...


Why use an existing trading company to buy property?

One of your clients owns a successful trading company. He is looking to purchase three investment properties to let out, and wants advice on whether to use the company to do so. How could this be an effective tax shelter? More...


How to preserve business property relief on retirement

Business property relief can make a huge difference to the amount of tax your clients’ heirs have to pay. Sole traders and partners approaching retirement might not appreciate this fully, and a nasty tax bill can appear ovenight. How can you help? More...


Instant IHT protection on investment?


Business property relief: the family business

A client’s family business can often grow to reach a substantial value before their death. Many clients will assume that relief is available to exempt it from inheritance tax - but things are not that simple. How do you set about advising clients on ensuring they don’t fall into the traps? More...


IHT and the family home: planning opportunities?

For many people, the main concern in respect of inheritance tax is the family home - mainly due to several decades of above inflation growth in house prices. HMRC is particularly wary of planning involving the main home though. What opportunities are there to mitigate tax, and what do your clients need to be wary of? More...


Business property relief and double dipping

Business property relief is one of the most valuable tax reliefs as it can take the value of assets outside the scope of inheritance tax. How can your clients use a strategy to utilise the relief more than once? More...


BPR and land: avoiding the pitfalls

Where your clients’ businesses include activities that might be regarded as investment or dealing in land or buildings, what advice can you give them to help protect their entitlement to business property relief (BPR) for inheritance tax purposes? More...

IHT planning

How to get shares passed the BPR test

The recent economic climate means that many companies are retaining higher cash reserves. Will this limit the amount of business property relief (BPR) that can be claimed on disposal of the shares. What can clients do if it does? More...
Last updated: 28.05.2020

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