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Contents

Official guidance
Partnership Manual

PM274000 · Inheritance tax (IHT)

  • PM274200 · General transparency principal
  • PM274300 · Transfers of partnership assets
  • PM274400 · Valuing the partnership interest
  • PM274500 · Situs of partnership interest
  • PM274600 · Business property relief
  • PM274700 · Family limited partnerships
  1. Inheritance tax (IHT): contents
  2. Family limited partnerships

PM274700 | Family limited partnerships

From HM Revenue & Customs · Partnership Manual

You may come across Family Limited Partnerships (FLPs). These entities are generally used as an alternative to trusts in inheritance tax planning.

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