SVM111000 - IHT Business Property Relief: contents

1. SVM111010

   Introduction
2. SVM111020

   Business Relief Practice Notes
3. SVM111030

   Changes in the rates of relief
4. SVM111040

   Categories of business property and rates of relief
5. SVM111050

   Meaning of 'unquoted' and 'control'
6. SVM111060

   Minimum period of ownership: general rule
7. SVM111070

   Deemed ownership under s.108
8. SVM111080

   Other circumstances where basic rule relaxed
9. SVM111090

   Practical considerations including restriction of relief under s.107(2)
10. SVM111100

    Restrictions on Relief: Introduction
11. SVM111110

    Business carried on for gain - s.103(3)
12. SVM111120

    Property subject to a contract for sale
13. SVM111130

    Company subject to winding up - s.105(5)
14. SVM111140

    Investment Businesses
15. SVM111150

    Wholly or mainly
16. SVM111160

    Meaning of 'investment'
17. SVM111170

    Dealing in land or buildings
18. SVM111180

    Hotels, B and B, residential homes, holiday lettings and caravan sites
19. SVM111190

    Group situations
20. SVM111200

    S.105(4) - Market Makers and Jobbers
21. SVM111210

    Excepted Assets - Introduction
22. SVM111220

    Practical approach
23. SVM111230

    Future Use
24. SVM111240

    Excepted Assets - Group Situations
25. SVM111250

    Calculation of value attributable to 'excepted assets'
26. SVM111260

    Lifetime Transfers: (Additional) Tax Payable on Transferor's Death within seven years
27. SVM111270

    Effect of failure to satisfy the additional conditions
28. SVM111280

    Replacement provisions
29. SVM111290

    Appendix 1 - Business Relief rates
30. SVM111300

    Appendix 2 - Business Relief flowchart