Home   Gains, gifts and inheritances  

Business Relief

  1. Overview
  2. What are the conditions for Business Relief?
  3. What is relevant business property?
  4. Businesses which do not qualify for relief
  5. How do you calculate the relief amount?
  6. Minimum ownership period of business property
  7. Circumstances in which relief can be withdrawn
  8. How do you claim Business Relief?

What are the conditions for Business Relief?

You may qualify for Business Relief if you receive a gift or inheritance of a business where:

Next: What is relevant business property?

Published: 19 June 2023 Print this page

Back to homepage Back to top