8. Business promotion schemes - What are business promotion schemes?

    What are business promotion schemes?Business promotion schemes aren’t imposed by HMRC or set out in legislation. As the name suggests they are created by businesses to boost sales, for example, discounts...

    4. Lifetime transfers and BPR - What about gifts made during my lifetime?

    What about gifts made during my lifetime?The gift made directly to another person during the lifetime of the transferor is potentially exempt, i.e. a PET. If you make such a gift and die within...