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Home/ Tolley Tax Guidance / Trusts and Inheritance Tax / Advising on BPR and APR

Advising on BPR and APR

Expert advice on Business Property Relief and Agricultural Property Relief

Find practical guidance on the impact of Agricultural Property Relief (APR) and Business Property Relief (BPR). Count on Tolley for latest news and analysis, access to relevant cases, legislation and expert commentary.

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Trusts and Inheritance Tax

Spouse exemption from inheritance tax

Spouse exemption from inheritance taxArguably, the most important inheritance tax exemption is the spouse exemption from inheritance tax.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’).

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Residential property and capital allowances

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14 Jul 2020 17:14 | Produced by Tolley in association with Martin Wilson and Steven Bone Read more Read more
Corporation Tax

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Computation of corporation taxCompanies pay corporation tax on the taxable total profits (TTP) generated in a chargeable accounting period (CAP).To ascertain whether the entity is within the charge to corporation tax, see the Charge to corporation tax guidance note.For more information on the type

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