Tax-efficient investing

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Business Relief

Business Relief (BR) formally Business Property Relief (BPR) is in an investment incentive that was established as part of the inheritance tax legislation in 1976. It allows shares in qualified companies to be passed on free from inheritance tax, providing the shares have been held for a minimum of 2 years at the time of death. A variety of products, schemes and services have been set up to offer this possibility.

What tax relief is offered with BR?

You can claim 100% Business Relief on:

  • A business or interest in a business
  • Shares in an unlisted company, including shares listed on the Alternative Investment Market (AIM)

You can’t claim Business Relief if the company:

  • Mainly deals with securities, stock or shares, land or buildings, or in making or holding investments
  • Is a not-for-profit organisation
  • Is being sold, unless the sale is to a company that will carry on the business and the estate will be mainly in share of that company
  • Is being wound up, unless this is part of a process to allow the business of the company to carry on

Important information

As with all investments, the offers shown on this site will place your capital at risk: investors may not get back the full amount invested. The investments listed are in unlisted companies which are likely to be harder to value and sell than quoted shares.

Please note that the availability of EIS and any other tax relief referred to is dependent on each investor’s circumstances. Tax reliefs are also subject to change and rely on the company in question meeting qualifying criteria.

Where reference is made to past performance or future performance please note that this should not be taken as a reliable indicator of future results. CoInvestor does not provide investment or tax advice, and information on this website should not be construed as such. Potential investors should seek specialist independent tax and financial advice before investing in any alternative investment.