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Business Property Relief - FHL and Caravan Sites

Business Property Relief - FHL and Caravan Sites

Inheritance Tax Business Property Relief

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with John Thurston

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Description

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 you'll learn

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

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).

Who is the target audience?

Landlord and tenant and private client practitioners

Course Content

Recorded Webinars

Webinar

00:23:11

Written and recorded by John Thurston

Documentation

Notes

13 Pages

Evaluation

1 Pages

KeyWords

Business, Property, Relief, FHL, Caravan, Sites, Inheritance Tax Business Property Relief, BPR IHT, BPR Training

Instructor

John Thurston

719 Users
11 Courses
17 Reviews

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.

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