Business Relief

Business Relief (BR) is a valuable inheritance tax relief available to business owners. This month’s CPD paper will offer an introduction to BR and the requirements a business must meet to qualify for the relief in light of the imminent changes to BR from 6 April 2026. Please note this paper will only cover BR in relation to transfers on death and no consideration will be given to lifetime transfers. References to spouses should be read as also including civil partners.

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