Questor: the inheritance tax portfolio was left unscathed, but this will not last long

Questor Inheritance Tax Portfolio: HM Treasury knows business property relief is too generous and will act soon
5 March 2021 • 5:00am
Another Budget has passed and it is another sigh of relief for followers of Questor’s Inheritance Tax Portfolio. The rules underpinning its existence have been left untouched.
The idea of business property relief being abolished, or at least changed, gathered momentum in 2020. However, as the world changed so did the Chancellor’s plans. Questor did not expect such generosity this time. It would be wise to assume this will not last for long.
Business property relief, in its current form, is generous and the Government knows this. The Alternative Investment Market (Aim) has changed and now has several multinational and £1bn-plus companies, not small plucky upstarts the relief was aimed at.

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