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BPR: The ties that bind

For individuals who own businesses or an interest in them, business property relief (BPR) is a valuable relief from inheritance tax (IHT). BPR potentially provides relief at 100% (or 50%) on ‘relevant business property’ (e.g. shares in an unquoted company carrying on an eligible activity). However, BPR is subject to certain conditions. Failure to satisfy… Read More »