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Business Using business property relief in IHT planning

An area of tax planning that has become increasingly popular in recent years is the use of business property relief (BPR) in the mitigation of inheritance tax (IHT) liabilities.

Business No Tax Relief for VCTs

Managers of Venture Capital Trusts (VCTs) were disappointed that the Pre-Budget Report failed to spell out future plans for the tax reliefs the trusts currently enjoy.