½Û×ÓÊÓƵ

Home/ ½Û×ÓÊÓƵ Guidance / Trusts and Inheritance Tax / Advising on BPR and APR

Advising on BPR and APR

Providing comprehensive resources to help you stay current in BPR and APR. Count on Tolley for latest news and analysis, access to relevant cases, legislation and expert commentary.

Tolley have provided guidance notes that help explain the effect of agricultural property relief (APR) and business property relief (BPR)

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

|

Popular Articles

Trusts and Inheritance Tax

Transfer of assets to beneficiaries ― legal, administration and tax issues

Transfer of assets to beneficiaries ― legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more Read more
Trusts and Inheritance Tax

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more Read more
Corporation Tax

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more