1/5/2026 11:50:34 PM Changes to the 100% APR/BPR allowance - a welcome New Year present for trustees too? By John Annetts Simon Malkiel Just before Christmas, on 23 December 2025, the Government announced that the new 100% inheritance tax (IHT) relief allowance for...
12/24/2025 12:25:01 PM A welcome Christmas present for farmers and business owners? By Simon Malkiel John Annetts As business owners, farmers and their advisers started to wind down for the Christmas break, the Government made an announcement on...
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...
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...
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...
12/18/2024 5:49:02 PM Autumn Budget 2024 – proposed changes to agricultural property relief and business property relief By John Annetts On 30 October 2024, the UK Chancellor, Rachel Reeves, made the new government's first Budget statement. Prior to its announcement, media...