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Inheritance Tax Relief on Furnished Holiday Lets Receives Another Blow

Created: September 5, 2017
Posted in: Guidance, Guidance Sheets, Member Benefits, Self-catering Industry

A recent tax case before the First Tier Tribunal has poured further doubt on the availability of inheritance tax relief on properties let as furnished holiday accommodation (FHLs). Business Property Relief (BPR) can provide 100% relief against inheritance tax where a business activity is deemed to be “wholly or mainly trading”. If a business activity […]

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