When inheritance tax can be helpful in a company of own shares
27th June 2025
Posted in Articles, Business Asset Disposal Relief, Inheritance Tax, Trusts and Estates by Andrew Marr
On a purchase of own shares by a company the default position is that any profit over and above the amount…
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What should you do with AIM portfolios?
30th May 2025
Posted in Articles, IHT by Andrew Marr
Up until 5 April 2026 AIM portfolios that have been held for two years will benefit from full inheritance tax (IHT)…
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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 to inheritance tax (reliefs)
8th November 2024
Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Forbes Dawson
With more drama than the TV show Succession in last week’s Budget, the introduction of a reduction to Business Property Relief…
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Maximising Business Asset Disposal Relief – but beware the IHT!
25th September 2023
Posted in Articles by Michelle Hogan
Since the reduction of the lifetime limit to £1 million, for capital gains attracting Business Asset Disposal Relief (BADR), business owners…
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How easy is it to get the IHT exemption for heritage assets?
28th July 2023
Posted in Articles, IHT by Andrew Marr
Most of you will be familiar with the most common inheritance tax (IHT) relief known as Business Property Relief (BPR). Broadly…
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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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Business property relief (BPR) and the ‘binding contract trap’
21st January 2022
Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Michael Hodgson
The issue BPR is an important inheritance tax (‘IHT’) relief which many business owners will rely on as part of their…
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