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Where Taxpayers and Advisers Meet

Business Property Relief and Legal Rights in Scotland

tax999
Posts:18
Joined:Mon Nov 25, 2019 12:43 pm
Business Property Relief and Legal Rights in Scotland

Postby tax999 » Wed Jan 05, 2022 3:53 pm

Looking for some advice...estate all in Scotland

An estate is made up mainly of shares in an unlisted company which quality for BPR so no IHT payable.

However, what happens if children of the deceased claim their legal rights on the moveable estate?

AGoodman
Posts:1738
Joined:Fri May 16, 2014 3:47 pm

Re: Business Property Relief and Legal Rights in Scotland

Postby AGoodman » Mon Jan 10, 2022 4:24 pm

What happens in what respect?

BPR applies irrespective of the recipient.


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