TAXguide 5/11: Inheritance tax – business property relief and groups of companies
TAXguide 5/11 Inheritance tax – business property relief and groups of companies, provides guidance on the practical application of the business property relief (BPR) rules in Chapter I, Part V, Inheritance Tax Act 1984 as they apply to groups of companies.
Continue reading
This content is not freely available. To access 'TAXguide 5/11 Inheritance tax – business property relief and groups of companies' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Business and Finance Professional
An internationally recognised designation and professional status from the ICAEW.
ICAEW member
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.
Tax Faculty
Expert guidance and a wealth of technical and practical resources and support you can trust to keep you on top of tax.