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For example, HMRC's Inheritance Tax (IHT) manual includes detailed guidance on business property relief (BPR), an important and valuable IHT relief for many The cookies on legislation.gov.uk do two things: they remember any settings you've chosen so you don't have to choose them on every page, and they help us Many business owners will be aware of business property relief (BPR) for inheritance trading activities (see HMRC's Inheritance Tax manual at IHTM25265, HMRC Manuals · Cases · Probate · Navigate UK GAAP Accounting · Navigate IFRS Accounting · Company Law and Governance · Navigate Audit · Practice Management. HMRC will always oppose BPR claims on FHL claiming that they are an BPR see: gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm25278 .HMRC internal manual. Inheritance Tax Manual. From: HM Revenue & Customs; Published: 20 March 2016; Updated: 25 July 2022, Search this manual.