Most businesses will qualify for Business Property Relief, even though from April 2026, the allowance will be capped at £1m. This means the business does not form part of your Estate for inheritance Tax (IHT) calculations. However, a Buy To Let (BTL) portfolio, whether it be residential or commercial, does not qualify for Business Property Relief. Therefore the portfolio, less any mortgages or debt, will form part of your Estate for IHT calculations.
There are solutions to alleviate IHT and to reduce the Capital Gains Tax, along with Stamp Duty, to 0%. It requires intricate Tax Specialist Planning. There is a minimum criteria to meet before such Planning can take place. The criteria is as follows:
In short, it is possible for your portfolio to be free of inheritance tax – without triggering any charges to Capital Gains Tax or Stamp Duty or without having to remortgage.
Costs will be confirmed in the free-of-charge feasibility report as an accurate figure cannot be given without a full appraisal of your portfolio and circumstances.
You can contact us online, over the phone or complete the CONSULTATION FORM for a free 30-minute consultation.
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