UK IHT Business Relief Expert Needed

I need an expert to sense-check my assumptions about Business Relief within UK Inheritance Tax. Examples of specific questions I would like to ask about: -What is the treatment of cash on the business balance sheet after two years, if the company has been using within its normal operations the capital injected, but has also been making profits? -What if the shares in the company are held by the estate owner for longer than two years, say three years, from investment? (How does this impact the applicability of BR itself, and the calculation of potential reserved assets?) -What documentation needs to be kept at the time of the initial investment, during the two or three years prior to share disposal to inheritees, and subsequently? -What level of detail is required for the business plan to be created at the start of the BR investment? -What clauses are necessary in the contract between the estate owner and the investee company? -How to fill out the IHT forms in regards to BR when necessary -How does this impact the necessary BOD minutes and AGM documents on the company side? -What if the shares are issued to the estate owner in one go, but the payment for the shares is in stages? Does this impact the two-year timeframe or other aspects?