Inheritance Tax – Succession within the family business
Rebecca Durrant, national head of private clients, Crowe, 31/05/2023
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Rebecca Durrant, Crowe
Inheritance tax (IHT) is a complicated subject as we have already seen in previous articles, but one of the more complex areas can be the interaction with business assets, particularly when considering the family business.
Broadly speaking the value of a qualifying business asset such as shares in a family business will be exempt from inheritance tax. Therefore, business Relief (...
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