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Question one
How long must shares in Business Relief Qualifying companies be held to be 100% eligible for Inheritance Tax Relief?
- A. One year and at the time of death
- B. Two years and at the time of death
- C. Three years and at the time of death
- D. Four years and at the time of death
B. Two years and at the time of death
Question two
What is a key advantage of Business Relief compared to Trusts or Gifting?
- A. Immediate tax exemption
- B. Guaranteed investment returns
- C. Greater access to your money and faster tax benefits
- D. Immediate access for beneficiaries
C. Greater access to your money and faster tax benefits
Question three
Which rule allows for combining ownership periods of different Business Relief qualifying assets?
- A. Replacement Relief
- B. Spousal Exemption
- C. Chargeable Life Time Transfers (CLTs)
- D. Potentially Exempt Transfers (PETs)
A. Replacement Relief
Question four
Which type of company listed below does not typically qualify for Business Relief?
- A. AIM listed companies
- B. Unlisted trading companies
- C. Property letting companies
- D. Family-run trading companies
C. Property letting companies
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
CPD course: Business Relief fundamentals
Take our CPD accredited Business Relief (BR) course to broaden your understanding of BR as an inheritance tax solution and how it could benefit your clients.
About the course
Welcome to this CPD course on Business Relief (BR). The course is designed to equip you with an understanding of the fundamentals of Business Relief, and how it can be a valuable tool for managing your clients inheritance tax liability.
At Downing, we understand that Business Relief should be viewed within the broader context of IHT planning, this course should also give advisers an overview of some of the other estate planning solutions available, and which solution, or combination of solutions, may be appropriate for your broad range of clients, at different life stages and with different appetites' for risk.
Learning objectives
- Gain an overview of Business Relief and why it was introduced
- Understand benefits and drawbacks of using Business Relief as an estate planning solution
- Understand how Business Relief can interact with other estate planning solutions available
- Gain an understanding of how Business Relief can be used in practice through different case studies and client scenarios
- Understand other key terminology, rules and tax reliefs associated with Business Relief
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
CPD course: Business Relief fundamentals
Take our CPD accredited Business Relief (BR) course to broaden your understanding of BR as an inheritance tax solution and how it could benefit your clients.
About the course
Welcome to this CPD course on Business Relief (BR). The course is designed to equip you with an understanding of the fundamentals of Business Relief, and how it can be a valuable tool for managing your clients inheritance tax liability.
At Downing, we understand that Business Relief should be viewed within the broader context of IHT planning, this course should also give advisers an overview of some of the other estate planning solutions available, and which solution, or combination of solutions, may be appropriate for your broad range of clients, at different life stages and with different appetites' for risk.
Learning objectives
- Gain an overview of Business Relief and why it was introduced
- Understand benefits and drawbacks of using Business Relief as an estate planning solution
- Understand how Business Relief can interact with other estate planning solutions available
- Gain an understanding of how Business Relief can be used in practice through different case studies and client scenarios
- Understand other key terminology, rules and tax reliefs associated with Business Relief
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
About the course
Welcome to this CPD course on Business Relief (BR). The course is designed to equip you with an understanding of the fundamentals of Business Relief, and how it can be a valuable tool for managing your clients inheritance tax liability.
At Downing, we understand that Business Relief should be viewed within the broader context of IHT planning, this course should also give advisers an overview of some of the other estate planning solutions available, and which solution, or combination of solutions, may be appropriate for your broad range of clients, at different life stages and with different appetites' for risk.
Learning objectives
- Gain an overview of Business Relief and why it was introduced
- Understand benefits and drawbacks of using Business Relief as an estate planning solution
- Understand how Business Relief can interact with other estate planning solutions available
- Gain an understanding of how Business Relief can be used in practice through different case studies and client scenarios
- Understand other key terminology, rules and tax reliefs associated with Business Relief
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
About the course
Welcome to this CPD course on Business Relief (BR). The course is designed to equip you with an understanding of the fundamentals of Business Relief, and how it can be a valuable tool for managing your clients inheritance tax liability.
At Downing, we understand that Business Relief should be viewed within the broader context of IHT planning, this course should also give advisers an overview of some of the other estate planning solutions available, and which solution, or combination of solutions, may be appropriate for your broad range of clients, at different life stages and with different appetites' for risk.
Learning objectives
- Gain an overview of Business Relief and why it was introduced
- Understand benefits and drawbacks of using Business Relief as an estate planning solution
- Understand how Business Relief can interact with other estate planning solutions available
- Gain an understanding of how Business Relief can be used in practice through different case studies and client scenarios
- Understand other key terminology, rules and tax reliefs associated with Business Relief
Claim your CPD Certificate
Complete the form below to secure your Continuing Professional Development (CPD) certificate.
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