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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.2 Settlements with a qualifying interest in possession (QIIP) /Application of APR and BPR to QIIPs / I5.271 Introduction to APR, BPR and qualifying interests in possession (QIIPs)

I5.271 Introduction to APR, BPR and qualifying interests in possession (QIIPs)

IHT, trusts and estates

I5.271 Introduction to APR, BPR and qualifying interests in possession (QIIPs)

Agricultural property relief (APR) (Division I7.3)¹ and business property relief (BPR) (Division I7.1)² can apply to a qualifying interest in possession (QIIP).

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C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1146 The PAYE cumulative basis—overview

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum