The IHT advantage of companies buying from pension schemes
4th April 2025 | Posted in Articles, Business Property Relief by Andrew Marr
Until 5 April 2026 trading companies will generally benefit from a full inheritance tax (IHT) exemption due to the availability of…
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Death bed planning for business assets more relevant than ever!
24th January 2025 | Posted in Articles, Business Property Relief, IHT by Andrew Marr
In previous Tax Bites we have discussed the benefits of inter-spouse transfers before the death of one of the spouses. Example…
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Furnished holiday lets and rollover relief
11th August 2022 | Posted in Articles, Business Asset Disposal Relief, Business Property Relief by Tom Minnikin
The issue Furnished holiday lets (‘FHLs’) are treated more generously for tax purposes than normal residential buy-to-let properties. Specifically, a FHL…
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Can excess cash in a company reduce inheritance tax (IHT)?
1st April 2022 | Posted in Articles, Business Property Relief by Andrew Marr
The issue Business Property Relief (BPR) is a valuable relief which can provide full relief from IHT in respect of trading…
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