Business Relief in IHT planning set to become 'even more important'

Advisers expect to see an increase in unquoted BR in IHT planning

Isabel Baxter
clock • 1 min read

The role of business relief (BR) as an inheritance tax (IHT) planning tool will become even more important over the next two years, according to research by Time Investments.

The research showed that the majority (79%) of advisers expect to see an increase in the use of unquoted BR in IHT planning over the next two years. Additionally, 85% expect to see the use of alternative investment management listed companies that qualify for BR increase over the same period. It also found that 60% of advisers said that over half of their clients over 50 would benefit from BR solutions. The growing challenge of managing IHT liabilities is highlighted by the growing increase in IHT receipts, TIME Investments noted. The most recent data showed that IHT receipts hi...

To continue reading this article...

Join Professional Adviser for free

  • Unlimited access to real-time news, industry insights and market intelligence
  • Stay ahead of the curve with spotlights on emerging trends and technologies
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Make smart business decisions with the latest developments in regulation, investing retirement and protection
  • Members-only access to the editor’s weekly Friday commentary
  • Be the first to hear about our events and awards programmes

Join

 

Already a Professional Adviser member?

Login

Isabel Baxter
Author spotlight

Isabel Baxter

News editor at Professional Adviser

More on Tax planning

Business Relief after April 2026: Why advisers are reassessing AIM

Business Relief after April 2026: Why advisers are reassessing AIM

'This does not signal the end of AIM within estate planning'

Nick Jones
clock 06 July 2026 • 5 min read
Incoming IHT on pensions drives gifting surge

Incoming IHT on pensions drives gifting surge

Affluent individuals change behaviour

Jen Frost
clock 30 June 2026 • 2 min read
Pensions and IHT: Why clients can't afford to wait

Pensions and IHT: Why clients can't afford to wait

April 2027 sees unused pension funds come under the scope of IHT

Reena Bhudia
clock 30 June 2026 • 5 min read