1
Type
Speaker
CPD Hours Level
Seminar 3 IntermediateInformation
Accreditation Information
SRA Competency B
VIEW FEEDBACK
'Excellent and very interesting'

Introduction

Most practitioners will have business clients operating as a sole trader or in partnership or through the medium of a limited company. More often than not, these business interests will qualify for 100% business property relief, but will they?

Will your client's farmhouse pass the 'functionality test'? Is it of a character appropriate to the land?

Tax planning in the will, using the business or farm, is dependent on the assets qualifying for relief at the date of death. Is there anything you can do in advance to improve the chances of qualifying for the relief?

How will retirement or ill health affect the situation?

What You Will Learn

  • The conditions which must be satisfied before APR or BPR can be claimed
  • Trading businesses v investment businesses and BPR
  • Landlords and BPR
  • Caravan sites and holiday homes and BPR
  • APR on farmhouses
  • The relationship between APR and BPR
  • Do grazing licences affect APR?
  • Trusts and BPR
  • Tax planning opportunities
  • Lifetime gifts of assets qualifying for BPR
  • Will drafting issues concerning APR and BPR
  • Any changes proposed by the government

Find out why MBL gets feedback for John such as "Excellent speaker, very helpful with candidates' questions".

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Seminar | 17.02.2020

Exeter | 2:00pm - 5:15pm


Agricultural Property Relief & Business Property Relief - How to Protect Your Clients

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Feb
17
2020
Exeter
2:00pm - 5:15pm
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Seminar | 24.03.2020

Manchester | 2:00pm - 5:15pm


Agricultural Property Relief & Business Property Relief - How to Protect Your Clients

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Mar
24
2020
Manchester
2:00pm - 5:15pm
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Plan Information
£121.5
Season
Ticket Information
£135
Standard
£270
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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