Blog
New Diversity, Equity and Inclusion changes to the Actuaries’ Code and Guidance
Jenny Higgins
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.
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.
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.
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.
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.