Agriculture and business property relief both allow certain categories of landowner to secure 100% relief from inheritance tax when a chargeable transfer occurs. Any property which is used for the purposes of business (e.g. a landlord’s letting business or trading premises owned by a family company or a partnership), or for the purposes of agriculture, can effectively be excluded from inheritance tax provided certain conditions are fulfilled and certain steps are taken.
Lifetime tax planning is vital.
During this webinar, experienced lecturer Richard Quenby will provide viewers with an overview of the advantages and disadvantages which are available to their clients arising out of certain acquisitions and disposals.
On completion of this course you will:
