Business Property Relief (BPR)

Recent analysis into the BPR investment industry, carried out by Intelligent Partnership for the 2016/17 BPR Industry Report, has revealed that the number of fund managers offering BPR qualifying investments has continued to grow. There are now 34 open offers in the market, and just under a quarter of these launched in the last 12 months, in response to demand due to the increasing prevalence of IHT liabilities. Business Property Relief is a statutory relief that provides 100% relief from Inheritance Tax for investors who are holding shares in qualifying businesses (and have done so for at least two years)… continue reading