The fundamentals of IHT and Business Relief

As the inheritance tax landscape tightens, how can advisers rethink solutions that prioritise efficiency and do not impact flexibility? Business Relief is one policy that stands apart by offering meaningful IHT mitigation while keeping capital accessible. This can be a critical advantage for clients navigating retirement income, potential care costs, and evolving family needs. Rather than a niche estate planning tool, Business Relief (BR) is re-emerging as a practical component of better retirement and succession planning – with many clients able to benefit from the short qualifying period...