I7.105 HMRC Advance Clearance For BPR

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Commentary

IHT, trusts and estates

In some cases it may not be clear whether BPR is available. This is most likely to be where there is doubt as to whether the business is one wholly or mainly of making or holding investments (see I7.112).

HMRC

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I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

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