Business property relief (BPR)
Accruer arrangements, partnerships
Agricultural property relief, interaction with
Agricultural property, avoidance of double relief
Amount of reduction
Assets not used in business
Attribution of value transferred
Availability of relief
Bookmaker's pitch
Bookmakers pitches
Business consisted mainly of making and/or holding of investments
Business or an interest in a business, relevance
Business property entitled
Buy and sell agreements
Caravan parks
Caravan parks/mobile homes sites
Cash held for future trading purpose, excluded assets
Claims for relief
Commencement/cessation of trade
Contracts for sale, assets/business
Controlling shareholding in quoted company
Dealers in land/buildings
Deceased shareholder's controlling interest
Discount houses
Double relief, avoidance of
Excepted assets
Excepted assets in valuation
Excluded assets
Excluded businesses
Excluded shares/securities
Financial institutions
Furnished holiday letting business
Generally
Gifts of business assets
Gifts subject to reservation
Gifts with reservation
Group of companies, shareholdings in
Holding companies
Holiday letting business, deceased's share of property
Inheritance tax
Interaction with other reliefs
Agricultural
Generally
Woodlands
Interaction with other reliefs and exemptions
Agricultural property relief
Exempt/partly-exempt transfers
National heritage property
Woodlands
Investment businesses
Land used for company business, voting power
Leasing buildings and land to tenants
Letting property
Lloyd's name
Lloyd's underwriters
Making or holding investments
Market makers
Meaning of a business
Minimum period of ownership
Minority holdings of unquoted shares
Nature of property and rate of relief
Ownership, minimum period
Property, replacements
Second transfer within two years
Successions
Two-year requirement
Unquoted shares in a company
Ownership, minimum period of
Deemed two year
Partly exempt transfers
Partnership changes disregarded
Replacement of business property
Shares
Succession
Transfers between spouses
Transfers on death
Two-year requirement
Partnerships
Accruer arrangements
Buy and sell agreements
Buy or sell agreements
Changes
Property of transferor used by
Transfer of assets
Personal use of asset
Potentially exempt transfers
Conditions for relief
Replacement property
Property excluded from relief
Assets not used in business
Buy and sell agreements
Contract for sale of specific assets
Contract for sale, property subject to
Dealers in land/shares
Groups of companies
Shares in company in liquidation
Wholly or mainly, meaning
Property of transferor used by company/partnership
Property qualifying for relief
Property subject to a reservation
Ragley Hall historic house opening to the public
Rates of tax
Relevant business property
Relevant business property, categories of
Replacement property
Retired partner retaining interest in business
Settled property
No qualifying interest in possession
Qualifying interest in possession
Used in life tenant's business
Settlement of shares followed by purchase of own shares, associated operations
Shares allotted two days prior to death
Single payment scheme
Specific gifts
Successive transfers
Tax burden, allocation among beneficiaries
Transfer between spouses
Transfers within seven years before death
Company reconstructions
Controlling shareholdings, special provisions
Death of transferee before transferor
Generally
Incorporation of business
Part only property qualifying
Practical considerations
Replacement of property
Replacement property
Transfers within three years before death
Unquoted shares and securities
Unquoted shares, period of ownership of
Valuation
Value of business
Excepted assets
Generally
Personal use of asset
Value of shares/securities
Winding-up commenced
Woodlands, relief on disposal
Credit against tax on disposal
Interaction with