There are numerous ways of avoiding inheritance tax, and therefore not having to deal with business property relief. If the business is going to be a going con

There are numerous ways of avoiding inheritance tax, and therefore not having to deal with business property relief. If the business is going to be a going concern for many years, then proper estate planning should be part of any careful running of a business. Passing it on 7 years before death is the most obvious play; yes, actuarially there will be some people who die before the 7 years have passed, so doing it early is important if continuity of the business is important.