Sheltering investments from inheritance tax

Article by Julie Butler, who runs her own practice, Butler & Co. This article appeared in the April 2005 issue of Tax Adviser. With property prices having increased so much in recent years and with most houses exceeding the nil rate band for inheritance tax, there is great concern over sheltering private investments (and possible property) from IHT in the small family company.

IHT business property relief is a complex exemption from IHT and can be secured on circumstances where it might not be expected to be found - in the owner managed business.

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