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

More on Tax planning

Phillip Wickenden: Frozen thresholds and the art of distraction

Phillip Wickenden: Frozen thresholds and the art of distraction

'In truth, the biggest "tax rise" coming our way is already happening'

Phillip Wickenden
clock 07 August 2025 • 5 min read
UK tax shake-up: Why the wealthy are looking elsewhere

UK tax shake-up: Why the wealthy are looking elsewhere

‘These reforms represent a profound shift in the UK’s stance on international wealth’

Eamon Shahir
clock 04 August 2025 • 4 min read
HMRC analyst gets award for IHT reforms role – reports

HMRC analyst gets award for IHT reforms role – reports

Reports prompt outrage from farmers

Jen Frost
clock 25 July 2025 • 2 min read