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Landed Estates and Heritage Property

5 September 2025

Preserve it and save: how conditional exemption can protect your heritage... and your wallet

With significant changes to Inheritance Tax (IHT) reliefs for agricultural and business property due to take effect in approximately seven months, affected individuals are exploring every available planning strategy to mitigate the impact. For those who are asset-rich but cash-poor, the prospect of a 20% IHT charge on death is deeply concerning and threatens the continuity of long-held family assets.

Charles Richardson

13 November 2024

Budget 2024: Can a compromise on APR be achieved?

The Budget proposals concerning inheritance tax on farms and farm businesses have understandably created a furore amongst farmers and landowners.  Both sides should be considering whether a compromise could be agreed.

Charles Richardson

12 November 2024

Unpacking the Budget: the impact on UK businesses

The Budget last month sent shockwaves through the UK’s farming and family business communities with the revelation that from 6 April 2026, 100% IHT relief through Business (Property) Relief (“BR”) and Agricultural Property Relief (“APR”) will be capped at £1m of assets (combined agricultural and business property) and over that amount, will be charged at an IHT rate of 50%. Currently there is no limit to the amount of either relief.

Sophie Voelcker

31 October 2024

Budget 2024 - Private Client Briefing

Please see below for our immediate thoughts on pertinent parts of the Budget affecting our client base but do let us know if you have any questions or there is anything you wish to discuss.

James Ward

12 June 2024

To give, or not to give: that is the question

If someone dies domiciled in the UK for inheritance tax (IHT) purposes (or non-domiciled but with UK assets exposed to IHT), this is a tax that cannot be ignored.

Sophie Voelcker

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