8 • Finance, Legal & Accounting ADVERTISEMENT FEATURE Inheritance tax shake-up
New IHT rules cap reliefs. Get advice now to protect your business and secure family wealth
From 6 April 2026, sweeping changes to inheritance tax (IHT) reliefs will impact family-owned trading and farming businesses. Business property relief (BPR) and agricultural property relief (APR) will remain at 100% — but only for the first £1m of qualifying assets. Beyond that, relief drops to 50%. Gifts to trusts will also face tighter limits, with a £1m allowance every seven years. These reforms mean longstanding
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Te Finance & Business Guide - brought to you by APL Media • Wednesday 22 October 2025 ADVERTISEMENT FEATURE LexisNexis presents Protégé
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