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Business Relief Guide

About this guide

Business Relief (formerly called Business Property Relief) is the 100% Inheritance Tax (IHT) relief which applies to qualifying business property. Established since 1976, it applies to certain unquoted trading businesses and companies listed on the London Stock Exchange’s Alternative Investment Market (AIM). Through investing in these companies, the capital becomes exempt from inheritance tax after a holding period of two years. If you’re unsure about anything or would like to find out more about ISAs, then call Henry Spain Investment Services on 01858 898023 (Market Harborough) or 01572 897510 (Oakham).
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