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Chapter 13: Business property relief and agricultural property relief

Inheritance Tax 2024/25

Authors:
Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Publisher:
Bloomsbury Professional
Publication Date:
November 2024
Law Stated At:
31 October 2024
Introduction Scope of business property relief Conditions Valuation, excepted assets Scope of agricultural property relief Conditions for APR Basic Payment Scheme (BPS) Loss of BPR and APR ...

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