Business Relief (BR), formerly known as Business Property Relief (BPR), was introduced in 1976 to allow a business owner to pass on their business to family members, without incurring inheritance tax. Our Inheritance Tax Services seek to operate within this robust legislation.
BR is becoming increasingly popular to more traditional inheritance tax planning strategies. In many cases, it takes seven years before the assets that your clients pass on are entirely exempt from inheritance tax, and this usually involves a transfer of those assets during their lifetime.
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