Business Property Relief - FHL and Caravan Sites

Inheritance Tax Business Property Relief

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Course Overview

Determining whether a property qualifies for Business Property Relief for Inheritance Tax (BPR IHT) purposes can pose a minefield for property solicitors.

S 105(3) IHTA 1984 provides that BPR does not apply if the business consists wholly or mainly of dealing in securities, stocks or shares, land or buildings or making or holding investments.

Through the careful consideration of relevant case law of inheritance tax business property relief, including HMRC v Nicolette Vivian Pawson, this BPR training course will examine how the law is applied to furnished holiday lets and caravan parks.


What are the requirements?

  • Watch the recorded webinar and review the reference notes and optional evaluation form to test your legal knowledge.
  • This course provides 0.5 – 1 CPD points (depending on length of time spent reviewing the supporting documentation).

Learning Outcomes

  • On completion of this course you will:
  • • Be familiar with relevant case law in this area
  • • Have a greater understanding of, and feel more confident when, advising clients regarding BPR
  • • Know what you must establish in order to support a successful claim to BPR

What is the target audience?

  • Landlord and tenant and private client practitioners

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About Instructor - John Thurston

John is particularly interested in the law relating to wills, trusts, taxation, powers of attorney and elderly clients.

John is the author of "A Practitioner's Guide to Powers of Attorney", "A Practitioner's Guide to Trusts", "A Practitioner's Guide to Inheritance Claims" , "A Practitioner's Guide to Executorship and Administration" and "Estate Planning for the Middle Income Client" all published by Bloomsbury Professional.

John is also a contributor to "Tolley's Administration of Trusts" and "Tolley's Administration of Estates" and also contributed a section to "Tax Efficient Will Drafting" published by LexisNexis Butterworths.

Course Curriculum

Recorded Webinars

  • Webinar
    00:23:11

Documentation

  • Notes
    13 Page
  • Evaluation
    1 Page

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