Increasingly popular are lump sum schemes that rely on the availability of business property relief (BPR), now known as business relief (BR), to secure inheritance tax savings.

Property that qualifies for BR – at the higher rate of 100% – includes unquoted shares and securities including those listed on the Alternative Investment Market (AIM) that are trading companies and shares in Enterprise Investment Schemes. Consequently, most of the schemes in question utilise these types of investment.

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