Trusts and Inheritance Tax
BPR โ trading and investment businesses
BPR โ trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart โ trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main
14 Jul 2020 15:36
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