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    Tag Archives for: "BPR"
     Should the well-advised benefit from relief from Inheritance Tax?

    Should the well-advised benefit from relief from Inheritance Tax?

    June 7, 2019

    An organisation called Tax Justice Network was reported in the Guardian on 3 June 2019 as having published a report entitled “How Inheritance Tax breaks favour the well-off”. It comments on the [...]

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       The interaction of surviving spouse exemption with APR/BPR

      The interaction of surviving spouse exemption with APR/BPR

      May 17, 2019

      It is imperative to look at all inheritance tax planning for the UK farming industry, especially with the introduction of the Agriculture Bill and increasingly elderly farmers. Emphasis must be [...]

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         Business Property Relief – Furnished Holiday Lettings – case update

        Business Property Relief – Furnished Holiday Lettings – case update

        September 14, 2018

        At last – a win for the tax payer on Furnished Holiday Letting (FHL) and IHT Business Property Relief (BPR) - PRs of Graham v HMRC [2018] UK FTT 306. Grace Graham ran a business from her home at [...]

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           Tax protection of ‘amenity value’

          Tax protection of ‘amenity value’

          October 31, 2017

          All tax advisers are prepared for the concept of ‘hope value’ and the need to put tax protection in place. This ‘hope value’ is the difference between agricultural value (AV) as defined by [...]

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             Self-catering holiday let business & Business Property Relief

            Self-catering holiday let business & Business Property Relief

            October 9, 2017

            The deceased, Mrs Ross, owned two-thirds of a business which ran and managed eight holiday cottages and two staff flats. HMRC determined that the business did not qualify for business property [...]

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               BPR on furnished holiday lets

              BPR on furnished holiday lets

              January 16, 2016

              The First Tier Tax Tribunal (“The Tribunal”) has held that a furnished holiday letting business involved mainly the making and holding of investments so that it did not qualify for Business [...]

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                 Shorthold tenancy v furnished holiday let

                Shorthold tenancy v furnished holiday let

                August 25, 2015

                It is fair to say that the vast majority of those involved in the trade of furnished holiday accommodation consider the activity to be a trade. Such a view is supported by the professionals [...]

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                   How to avoid the risk of a farming dispute

                  How to avoid the risk of a farming dispute

                  May 29, 2015

                  It is fair to say that this is not the author’s first article on the need for the robust farming Partnership Agreement. However, there is no apology for re-emphasising the risk of having no Agreement.

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                     The importance of tax return disclosure for Land and Property

                    The importance of tax return disclosure for Land and Property

                    February 13, 2015

                    When the words “Tax Return” spring to mind, immediate word associations for professional advisers could be “31 January deadline” and “income tax mitigation”. However, high on the list of the [...]

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                       Book Review: Business & Agricultural Property Relief by Toby Harris & Chris Erwood

                      Book Review: Business & Agricultural Property Relief by Toby Harris & Chris Erwood

                      September 24, 2014

                      The latest edition of this highly technical book reflects the law as it stands at July 2014. The preceding (5th) edition was published in May 2011; changes in legislation since then, and recent [...]

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