What specific types of property or business structures qualify for the new £2.5m inheritance tax relief, and how can property investors strategically leverage this?

Quick Answer

New £2.5M IHT relief targets business/agricultural property, not standard BTL. Investors can use specific business structures or active management to qualify.

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New £2.5M IHT relief targets business/agricultural property, not standard BTL. Investors can use specific business structures or active management to qualify.

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