There is currently a, very generous, 100% relief from inheritance tax for passing on businesses and farmland during lifetime and on death. The rationale for Business Property Relief (BPR) and Agricultural Property Relief (APR) is to enable businesses to be passed on without the need to sell off … [Read more...]
Making more from your school’s assets
The phrase “sweat your assets” is one that still leaves me cold and it often feels like a throwback from the 1980’s. However, in an age where Schools (and especially Academies) are struggling for cash, the phrase seems ever more relevant. What do you mean sweat your school’s assets? In this … [Read more...]