Business property relief (BPR)

Business property relief (BPR)

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Business property relief (BPR)
  • Definition of relevant business property
  • Rate of relief
  • Loan stock
  • Ownership requirements ― general rule for BPR to apply
  • Exceptions to the general rule
  • Replacement property
  • Gifts of business property
  • Successive transfers
  • Contracts for sale
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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