Inheritance tax: relevant property trusts: effect of APR and BPR on calculation of tax | Practical Law

Inheritance tax: relevant property trusts: effect of APR and BPR on calculation of tax | Practical Law

This practice note explains the effect of agricultural property relief (APR) and business property relief (BPR) on the calculation of inheritance tax (IHT) in a relevant property trust.

Inheritance tax: relevant property trusts: effect of APR and BPR on calculation of tax

Practical Law UK Practice Note 1-518-4395 (Approx. 8 pages)

Inheritance tax: relevant property trusts: effect of APR and BPR on calculation of tax

by Practical Law Private Client
Maintained • United Kingdom
This practice note explains the effect of agricultural property relief (APR) and business property relief (BPR) on the calculation of inheritance tax (IHT) in a relevant property trust.