This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Trusts & Business Relief Replacement Property

Joined:Wed Aug 06, 2008 3:27 pm
Trusts & Business Relief Replacement Property

Postby Andrew01 » Thu Mar 24, 2022 1:45 am

Hello IHT and Trust forum

Can a Trust benefit from IHT relief like an individual by utilizing Business Relief Replacement Property?

So the Trustees could sell a BR qualifying asset and if the proceeds of this sale are then used to buy another BR asset within 3 years the BR can be maintained.

thank you in advance

Joined:Fri May 16, 2014 3:47 pm

Re: Trusts & Business Relief Replacement Property

Postby AGoodman » Thu Mar 24, 2022 12:25 pm

Business property relief? Yes

Return to “Inheritance Tax, IHT, Trusts & Estates, Capital Taxes”