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Business property relief (BPR) for the family or owner-managed company

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 17: Succession Planning and Passing on the Family or Owner-Managed Company Rationale for BPR 100% relief for qualifying shareholdings 50% relief for business property owned by a controlling shareholder Loan accounts Planning with rights issues of shares BPR on a PET of shares becoming chargeable Binding contract for sale of shares Prohibition on liabilities used to finance share acquisitions ...

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