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Tax Insider Tip: IHT And Holiday Lettings: A (Rare!) Business Property Relief Success

14th Nov 2018
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Inheritance tax (IHT) relief at the rate of 100% is an attractive proposition. Business property relief (BPR) is available to business owners if certain conditions are satisfied.  BPR at the 100% rate applies to ‘relevant business property’ including a business or interest in a business (in certain other cases, BPR is available at 50% instead). 

In November's issue of Property Tax Insider, Mark McLaughlin highlights a recent tax case in which inheritance tax business property relief was held to be available on holiday lettings.

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>> IHT And Holiday Lettings: A (Rare!) Business Property Relief Success

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