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Tax Law
Tax & Planning
CPD Points:
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Due to the difference in guidelines between the SRA and the Bar Standards Board, CPD points are awarded differently for Solicitors, Barristers and Legal Executives:

Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

  • FREE
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Course Aims:

This podcast aims to familiarise (or refresh where necessary) practitioners with BPR, how it works and what it covers. It will review a couple of recent decisions concerning its interaction with its sister relief APR (agricultural property relief) and what counts as a business for the purposes of the legislation.

After completing the course you will:
  • Understand what BPR is and how it works;
  • Understand how BPR is different from APR and how the two work together;
  • Understand what is meant by ‘relevant business property’;
  • Understand how BPR interacts with the relevant property regime for trusts.
Specialist Difficulty: 5 of 5
Case Update
Sources and References:
  • McCall and Keenan v HMRC [2009] NICA 12;
  • HMRC v Brander [2010] UKUT 300 (TCC);
  • Farmer's Executors v IRC [1999] STC (SCD) 321;
  • HMRC v The Trustees of the Nelson Dance Family Settlement [2009] EWHC 71 (Ch);
  • Inheritance Tax Act 1984 ss 103-114.

This podcast, with a partner at Withers Worldwide, provides a good introduction to the important IHT relief for business assets known as Business Property Relief.

Podcast last reviewed: 2011-10-31

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