Business Relief (BR) was introduced by the UK government in 1976 providing an incentive to invest in certain trading businesses that support the UK economy. BR can effectively provide investors in qualifying businesses up to 100% relief from inheritance tax (IHT) if held for a minimum for 2 years and at the time of death. This guide from Octopus, a leading provider of BR solutions in the UK, explains in more detail how a BR solution can offer a route to IHT exemption after 2 years.