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Personal tax planning

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

14 August 2025

IHT kite-flying ahead of the Autumn Budget

There have been a flurry of media reports that the Treasury is considering changes to the IHT regime at the next Budget in the form of a gifting cap or amending the tapering rules on gifting. The reports make clear nothing has been decided but the kite-flying will no doubt focus minds on estate planning in the weeks ahead.  

James Ward

14 July 2025

Relocation, relocation, relocation….

Is your camel’s back broken yet?  Or will this year’s Autumn Budget be the proverbial last straw?

Rachel Reeves’ Autumn Budget in 2024 not only brought in an immediate increase to capital gains tax (CGT) rates, but also announced a swathe of changes to the taxation of international individuals which mostly took effect on the 6th April this year. 

Paul Davidoff

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

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