Landowners borrowing an inheritance tax advantage

Posted by on Apr 4, 2013 in Tax | 0 comments

Please see the attached article on the affect on landowners of the changes proposed in the Finance (no.2) Bill 2013 to the treatment of liabilities on assets within a deceased person’s estate. This may result in increased IHT being payable as a result of reductions in claims for Agricultural Property Relief (APR) and Business Property Relief (BPR).

Liabilities and IHT article