PRACTICAL ACTION POINTS

摘要

1. Review all old loan agreements and ensure the documentation is held on file to be able to prove the loan was in existence before 5 April 2013.2. Be very careful about taking out new business loans and consider the IHT implications post 5 April 2013.3. If a loan is going to be amended extra consideration and planning needs to be undertaken.4. Change approach to IHT planning and loans. Consider selling non-business assets to fund capital needs.