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Business Property Relief or Agricultural Property Relief

Certain assets receive relief from IHT, these include Business Property, Agricultural Property and Heritage Assets. These reliefs can reduce or eliminate the value of an asset being included within an estate, but they often rely on certain conditions being met. 

For example, Business Property Relief (BPR) has been an established part of IHT legislation for more than 40 years. 

It ensures that BPR-qualifying shares that have been owned for at least two years, can be passed on free from IHT on the death of the shareholder. However, not every interest in a business will qualify for BPR so it is worth seeking specialist professional advice when managing your estate. 

https://stca.co.uk/services/individuals/inheritance-tax/