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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.1 Business property relief (BPR) /Minimum period of ownership / I7.150A Minimum period of ownership for BPR—successions

I7.150A Minimum period of ownership for BPR—successions

IHT, trusts and estates

Where relevant business property has been inherited from a spouse on death then the period of ownership for the purposes of the two year minimum period of ownership¹ and the replacement property provisions² is treated as including

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E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

A1.810 Limitation

C2.201 Allowable expenditure for capital gains—overview

B8.210 Restrictions on sideways loss relief

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

E6.324H Nominated income and gains and the ordering rules

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE