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Making gifts is a simple way to reduce a taxable estate and mitigate an otherwise inevitable inheritance tax bill.

If you have looked at Schedule 15, FA 2016, you may have decided already that evening classes in e=mc2 would be preferable to the task of trying to understand the algebra in this Schedule (e.g., E

Practical approach to a Business Property Relief problem

Let us consider a scenario. Mr E is a successful entrepreneur who has built up a business manufacturing widgets.