
An expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property, and the only book on the market to cover all these reliefs in the same volume.
Significant changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) were announced in the 2024 Autumn Budget. This new edition covers all of the changes which include: - The 100% relief which is currently available on all qualifying assets without any limit on value will be available only on the first £1m of assets (in total) with a rate of 50% for assets above this limit.We publiceren alleen reviews die voldoen aan de voorwaarden voor reviews. Bekijk onze voorwaarden voor reviews.