The Q2 2021 Business Relief Quarterly Update scrutinises the future demand for estate planning and Business Relief as well as what the latest HMRC statistics say about the failure of the Residence Nil Rate Band to arrest rising IHT receipts.

Current inflationary pressures highlight the value of growth investments and there is regulatory news that advisers should be aware of. The latest trends are identified in Business Relief target returns, actual annualised returns, investment strategies and fees and charges, while industry experts give their views on the setting for the relief.

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