9/24/2025 12:28:51 PM Forthcoming changes to Business Property Relief and how they may affect property developers By Astrid Stanley Liz Palmer As a property developer, while many taxes will be relevant to your day-to-day work, inheritance tax (IHT) is unlikely to be one of them. ...
8/8/2025 12:18:07 AM Business Property Relief for business owners – the current rules, proposed changes and how to plan for them By John Annetts Liz Palmer WHY DO I NEED TO KNOW ABOUT BUSINESS PROPERTY RELIEF (BPR)? As a business owner, you have many things to consider when setting up and...
5/23/2025 12:19:21 PM Moving Towards a Modern Wills Act: The Law Commission's 2025 Recommendations By Naomi O'Higgins Brendan Udokoro On 16 May 2025, the Law Commission published its report on Modernising Wills Law (the 'Report'). It marks the most substantial proposed...
3/20/2025 8:34:27 PM Agricultural and business property relief – consultation on the new rules for trust: where are we now? By John Annetts On 30 October 2024, in her first Budget, the UK Chancellor, Rachel Reeves, announced the introduction of a limit to the 100% rate for...
2/25/2025 3:23:10 PM All change for the taxation of non-doms (and UK doms) - key considerations before 6 April 2025 By Liz Palmer The new regime for the taxation of non-UK domiciled individuals (non-doms) will come into effect on 6 April 2025. The proposed changes...
1/13/2025 1:00:04 PM The end of estoppel: will changes to APR reduce disputes among farming families? By Emily Mailer Liz Palmer UK headlines towards the end of last year were dominated by farmers protesting about proposed limits on the level of inheritance tax...