Business & Agricultural Property Relief – Webinar

Rory Mullan will be appearing on a webinar discussing “Business & Agricultural Property Relief” on 20th May 2015. Agenda: – 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]]>

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