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Contents

Official guidance

Shares and Assets Valuation Manual

SVM111000 · IHT Business Property Relief

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SVM111010 · Introduction
SVM111020 · Business Relief Practice Notes
SVM111030 · Changes in the rates of relief
SVM111040 · Categories of business property and rates of relief
SVM111050 · Meaning of ‘unquoted’ and ‘control’
SVM111060 · Minimum period of ownership - general rule
SVM111070 · Deemed ownership under section 108
SVM111080 · Other circumstances where basic rule relaxed
SVM111090 · Practical considerations, including restriction of relief under section 107(2) IHTA 1984
SVM111100 · Restrictions on relief - introduction
SVM111110 · Business carried on for gain - section 103(3)
SVM111120 · Property subject to a contract for sale
SVM111130 · Company subject to winding up - section 105(5)
SVM111140 · Investment businesses
SVM111150 · Wholly or mainly
SVM111160 · Meaning of investment
SVM111170 · Dealing in land or buildings
SVM111180 · Hotels, Bed and Breakfast, Residential Homes and other accommodation, holiday lettings, the general admission of people to land and caravan sites
SVM111190 · Group situations
SVM111200 · Section 105(4) - Market Makers and Jobbers
SVM111210 · Excepted Assets - Introduction
SVM111220 · Practical approach
SVM111230 · Future use
SVM111240 · Excepted Assets - Group Situations
SVM111250 · Calculation of value attributable to ‘excepted assets’
SVM111260 · Relief on lifetime transfers - (additional) tax payable on transferor’s death within seven years
SVM111270 · Effect of failure to satisfy the additional conditions
SVM111280 · Replacement provisions
SVM111290 · Appendix 1 - Business Relief rates
SVM111300 · Appendix 2 - Business Relief Flowchart

IHT Business Property Relief: contents
IHT Business Property Relief: Appendix 2 - Business Relief Flowchart

SVM111300 | IHT Business Property Relief: Appendix 2 - Business Relief Flowchart

From HM Revenue & Customs · Shares and Assets Valuation Manual

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