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Tax factsheet – Inheritance tax relief for farmers and landowners

February 2017

Agricultural Property Relief (APR) and Business Property Relief (BPR) are very valuable tools in minimising the amount of inheritance tax payable on death or on lifetime gifts to trusts.

With increasing volumes of anti-avoidance legislation and cases tightening up on what will qualify for relief, in this factsheet we look at the fundamentals and at some points that might catch out the unwary.