Furnished holiday lettings & Business Property Relief | PKF Francis Clark
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Furnished holiday lettings and Business Property Relief

Inheritance tax (IHT) Business Property Relief (BPR) is intended to enable businesses to survive a death uninterrupted and so protect the jobs and other economic benefits that flow from the business to the wider community. Since 1992 BPR has been available at a rate of 100% and so provides a complete (and generous) exemption from IHT.

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