Can BR be used with a Power of Attorney?

Yes, Business Relief (BR) investments allow the client and Power of Attorney to retain control of their capital and investments.

This is a distinct advantage over traditional IHT planning, such as gifts and trusts, which generally requires the agreement of the Court of Protection.

It may be that the Court does not agree that making lifetime gifts or placing assets into a trust is an appropriate strategy for the client, as this will involve the client losing control of their capital.

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