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Learn Live 2 AdvancedInformation
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SRA Competency B
'Quality course as usual and well presented, would highly recommend.'


Families wish to pass on their assets to the next generation in the most efficient way possible, and often using business and or agricultural relief is a well thought out way to do so.

It is vital therefore to understand the tax implications of these two valuable reliefs that might be recommended to your clients.

This new live broadcast session will go further than the fundamentals of these two reliefs and explore the fine detail and key planning issues and implications of these reliefs both in life and in death estates through examples and case studies.

Tax legislation is increasingly complicated, and the protection of the beneficiary must be foremost in any practitioner’s mind.

What You Will Learn

This live and interactive session will cover the following:

  • A (very) quick recap of the basics; how BPR works and the definition of relevant business property
  • The impact of contracts in place for sale
  • The implications and definition of being a ‘wholly and mainly’ investment business
  • Furnished holiday accommodation and caravan parks
  • Other issues including excepted assets
  • A (very) quick recap of the basics; how APR works and the definition of agricultural property
  • Farmhouses
  • Grazing licenses
  • Direct and indirect holdings
  • The impact of APR and BPR on the death of the donor within seven years
  • The impact of APR and BPR on the cumulation clock

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.

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Learn Live | 09.10.2023

N/A | 9:00am - 11:00am

Advanced Aspects of APR & BPR - Live with Megan Saksida

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9:00am - 11:00am

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Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at group@mblseminars.com for more information.

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