Agricultural Property Relief (APR)
Understand Agricultural Property Relief as a method of Inheritance Tax planning for farmers and rural landowners, the exclusions and allowances, and the upcoming changes to regulations from April 2026.
Read moreUnderstand Agricultural Property Relief as a method of Inheritance Tax planning for farmers and rural landowners, the exclusions and allowances, and the upcoming changes to regulations from April 2026.
Read moreIn this article, we explain the origins and purpose of the Pre-Owned Asset Tax and the POAT election and offer practical guidance for individuals reviewing historic gifts or planning future transfers.
Read moreMitigating Inheritance Tax (IHT) through lifetime gifts requires particular care, especially regarding the frequently misunderstood rule: Gifts with Reservation of Benefit (GWROB).
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