Rory Mullan will be appearing on a webinar discussing “Business & Agricultural Property Relief” on 20th May 2015.
– Who qualifies for BPR and APR
– Relationship between APR and BPR
– Treatment of partnerships and trusts
– When do property businesses qualify for BPR (Pawson, Zetland and Best)
– Excepted assets
– Occupation for the purposes of agriculture
– APR on farmhouses
– Lifetime gifts and the use of the non-statutory clearance system
– Will drafting issues concerns over APR and BPR
– Tax planning opportunities
Details on how to view the webinar can be seen here.
01 April 2015