TAXguide 15/17: Inheritance tax – business property relief and groups of companies

In TAXguide 15/17, the Tax Faculty has published correspondence between Emma Chamberlain and HMRC relating to the availability of business property relief (BPR) in complex group structures. It extends the guidance offered by TAXguide 05/11 on inheritance tax and BPR.
Source: Tax News

Leave a Reply

Your email address will not be published.