CIOT response: Reforms to Inheritance Tax agricultural property relief and business property relief: application in relation to trusts

Published on: 29 April 2025

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Specialist Tax Regulatory Materials

Article summary

The CIOT has published its response to the consultation on reforms to IHT agricultural property relief and business property relief concerning their application in relation to trusts. The response highlights concerns about the complexity and potential impacts of the proposed changes.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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