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Course A Tricky Business: BPR and APR Explained


The availability of BPR and APR can provide some welcome tax planning opportunities for your clients, both during their lifetime, and upon death via their will. However, the legislation can be tricky to understand and whether or not the reliefs apply can sometimes be unclear. Suitable for all private client practitioners with business or agricultural clients, this fresh new course will ensure that you leave with a thorough grip on the issues at hand by examining not just the theory, but how the law is applied by HMRC in practice. Additionally, attendance on the course will enable you to demonstrate competency under the SRA Competence Statement Area B (technical legal practice).

Points covered include:

  • What does the legislation say and what is HMRC looking for?
  • Trading businesses v investment businesses
  • Caravan sites and holiday lettings
  • APR on farmhouses - including functionality test
  • The relationship between APR and BPR
  • Trusts
  • Entrepreneur’s Relief
  • Tax planning opportunities via the Will and lifetime gifting
  • Examination of recent cases

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3 hours


Package Price
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Non Member

(Excluding VAT)


Rebecca (Becky) SharpDetails




Tue 23 Oct 2018 Book

14:00 | London
Rebecca (Becky) Sharp

Wed 20 Mar 2019 Book

14:00 | London
Rebecca (Becky) Sharp

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