CPA Policy Briefing on Business Property Relief and Inheritance Tax
At the October Budget, the changes to Inheritance Tax, pensions and Business Property Relief (BPR) undermined stability and succession plans for thousands of family run businesses, right across the country. Established almost 50 years ago and upheld by successive governments of both main parties, the conventions around BPR have helped family businesses navigate a challenging economic environment over the years, safe in the knowledge that if the owner should pass away, they will not be at a disadvantage. At a stroke, the Budget removed this safety net and completely undermines the future viability of these firms.
The CPA has produced a Policy Briefing which outlines the concerns of CPA members on the impact of this misguided policy and the fundamental issues it will have on construction. This can be downloaded below.