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    Inheritance tax - Reliefs - Agricultural property relief - Interaction of BPR and APR - 59470

    The scope of property qualifying for BPR is wider than APR, and so where APR is unavailable, BPR may still be useful. BPR and APR can be claimed on qualifying property situated within the EEA....

    Business property relief and double dipping

    Business property relief is one of the most valuable tax reliefs as it can take the value of assets outside the scope of inheritance tax. How can your clients use a strategy to utilise the relief more...