nheritance Tax Changes Now in Force
As of 6 April 2026, significant reforms to Agricultural Property Relief (APR) and Business Property Relief (BPR) have come into effect, with important implications for individuals, families, and business owners.
These changes represent a major shift in how certain assets are treated for inheritance tax (IHT) purposes and may affect existing estate planning arrangements.
Key Changes to Be Aware Of
A £2.5 million cap per individual now applies to assets eligible for 100% APR/BPR
Assets exceeding this threshold will receive 50% relief only
The reforms impact certain shareholdings, including some AIM-listed investments
Trusts are now...
