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Home / Simons-Taxes /IHT, trusts and estates /Part I8 Valuation /Division I8.2 Principles of valuation /Valuation of related property / I8.243B Related property and BPR

I8.243B Related property and BPR

IHT, trusts and estates

The availability of 100% business property relief¹ (BPR — see Division I7.1) or agricultural property relief² (APR — see Division I7.3) can completely counteract the effect of the related property rules applying. It may be precisely because

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C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

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

E6.303A Domicile of origin

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

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

B5.812A Particular charitable bodies

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B8.210 Restrictions on sideways loss relief

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

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

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

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid