Planning for the long term: Policies to support family businesses examines the background and reasons for tax policies that support the transfer of multi-generational businesses. It puts forward a strong case for retaining Business Property Relief and Gift Holdover Relief, ensuring family businesses are positioned to continue contributing to economic growth and prosperity right across the country.
Foreword | 3 |
Introduction | 5 |
Why family businesses matter | 6 |
The stable policy environment | 6 |
Long term outlook | 10 |
The impact of failing to retain the two reliefs | 11 |
Policy recommendations | 14 |
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