When does Business Property Relief not apply?
Business Property Relief doesn’t apply to liquidating or investment companies, assets under two years, and assets not used for trading.
Guides for Beneficiaries and Executors
How Inheritance Tax is handled for family businesses
Family businesses must pay Inheritance Tax when assets are passed down through the estate.
What happens if an estate can’t pay Inheritance Tax on business assets?
If an estate can’t afford to pay Inheritance Tax (IHT) on business assets, probate and estate administration can’t move forward.
What is the 2 year rule for Business Property Relief?
The two-year rule for Business Property Relief means business assets must have been held for at least two years before death to qualify.
How April’s Inheritance Tax changes will affect family businesses and farmers
April’s Inheritance Tax changes will put a £2.5 million cap on 100% relief and reduce relief for qualifying business shares.
Inheritance Tax changes to Agricultural and Business Property Relief explained
From 6 April 2026, there will be a £2.5 million cap to the relief that businesses receive under Agricultural and Business Property Relief.
How being married can save you paying Inheritance Tax
Being married (or in a civil partnership) can save you paying Inheritance Tax as you can pass assets tax-free and combine tax-free allowances.
Do you pay Inheritance Tax on shares?
You will pay Inheritance Tax on shares as part of the wider Inheritance Tax bill that is charged to the whole estate.
What is the loophole for Inheritance Tax in the UK?
There are multiple loopholes for Inheritance Tax in the UK, including allowances, gifts and exemptions available from HMRC.
What if I disagree with how an estate is being distributed?
If you disagree with how an estate is being distributed, and your dispute is valid, there are legal steps you can take to find a resolution.
