Inheritance Tax Business Property Relief
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.
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