Business Property Relief (BPR) is a relief that reduces the taxable value of relevant business property for Inheritance Tax (IHT) purposes on transfers made both during an individual's lifetime and on death.

Relevant business property includes assets such as a business,...

Just over ten years ago major changes were made to the way that most trusts are treated for Inheritance tax (IHT) bringing most within something called the “Relevant Property Trust Regime”. This regime seeks to impose 10 year and exit charges on money held within trust...

The Chairman of the Treasury Select Committee, has called on George Osborne to change "extremely complex" inheritance tax (IHT) reforms which are due to be implemented in April 2017.

Andrew Tyrie has criticised the reforms, saying they have "the hallmarks of unsustaina...