Inheritance Tax - Business Property Relief (BPR)

Investments in private limited companies can attract 100% relief from Inheritance Tax (BPR) provided the investment is held for at least two years before a chargeable transfer for Inheritance Tax purposes.

  • Death of a shareholder
  • Death of a donor, if the shares were gifted within seven years of death
  • Chargeable lifetime transfer (e.g. into a discretionary trust)

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