Business and asset reliefs.

Securing the reliefs available to trading businesses and qualifying assets.

What it is

Reliefs worth protecting.

Certain business and agricultural assets can attract valuable relief from inheritance tax — but the relief depends on the nature of the asset, how it is held and how the business is run, and it can be lost through a change that seems unrelated at the time. Protecting it is a matter of structure and attention, not chance.

We assess whether your assets qualify, structure ownership so the relief is preserved, and watch for the changes that could put it at risk — so the relief is available when it is finally needed.

How we advise

Qualifying assets

Establishing which business and agricultural assets attract relief.

How they are held

Structuring ownership so a relief is not inadvertently lost.

Trading versus investment

Keeping a business the right side of the line the relief depends on.

Succession of the business

Planning the passing of a business so relief survives the transfer.

Important information

The basis on which we advise.

This page is general in nature and does not constitute tax, legal or financial advice. Advice is given only under a formal engagement, on the basis of your specific circumstances.

ORA Black advises on the design, selection and coordination of structures; it does not act as trustee, foundation council member or administrator, and does not hold client assets. Fiduciary, formation and administration services are provided by appropriately licensed and regulated providers. Where regulated financial services are required, these are provided through ORA Black’s partnership with NEBA Private Clients.

Discuss your position in confidence.

Speak with a partner