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United Kingdom · Question · Written question

HL HL3109

Business: Inheritance Tax

answeredUnited Kingdom· UK Parliament· EN

Introduced

2 December 2024

Last action

12 December 2024 · Answer

Status

Answered

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Discovery layer

Source updated

12 December 2024

Summary

To ask His Majesty's Government whether they intend to value family businesses for inheritance tax based on the net asset value or their profitability.

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Timeline

  1. 2 December 2024

    Written question

    To ask His Majesty's Government whether they intend to value family businesses for inheritance tax based on the net asset value or their profitability.

    Source: Lords

  2. 12 December 2024

    Answer

    The approach to valuations for inheritance tax purposes is well-established. Valuations are based on the open market value of an asset, in line with the provisions of the Inheritance Tax Act 1984.

    Source: Written answer

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