About this deal
The Business Property Fund will receive all of the assets which attract BPR and will be held upon trust for a number of beneficiaries (usually family members).
The idea behind that is to make borrowing cheaper and saving less worthwhile - so firms and the population get spending again to help the economy recover. Double-dipping can transfer bacteria from mouth to dip, but is this something you need to worry about? This question intrigued our undergraduate research team at Clemson University, so we designed a series of experimentsto find out just what happens when you double-dip. Testing to see if there is bacterial transfer seems straightforward, but there are more subtle questions to be answered. How does the acidity of the dip affect bacteria, and do different dips affect the outcome? Members of the no-double-dipping enforcement squad, prepare to have your worst, most repulsive suspicions confirmed.
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After two hours, levels of bacteria in the salsa were similar to levels in the cheese and chocolate dips. Paul Dawson, Author provided
The second and third quarters of 2020 saw GDP fall sharply, with a bigger drop in GDP than had been seen for more than 300 years and the first recession in the UK since 2009. What do you do when you are left with half a chip in your hand after dipping? Admit it, you’ve wondered whether it’s OK to double dip the chip.We established that the husband's estate would contain a mixture of assets, some qualifying for IHT relief and others not. In particular the husband owned an unlisted company which carried on a trading business. If the husband’s will was drafted so that the company’s shares were left to the wife, the shares’ value would form part of her estate, and if she were to sell the shares the cash proceeds would not qualify for business property relief (BPR). (BPR may also not be available in W’s estate if the nature of the company or the BPR rules changed.) The aim was to set up arrangements to maximise BPR (giving 100% IHT relief) and minimise other tax charges in respect of the couple’s assets. A return to growth sees an end to this period - hopefully resulting in new jobs and boosted wages once again.
