Changes to Inheritance Tax for Farmers 

Inheritance Tax for Farmers 

Agricultural Property Relief (APR) and Business Property Relief (BPR) have long been crucial for farming families, helping to protect them from having to sell parts of their farms to pay Inheritance Tax (IHT) when the farmer passes away. These reliefs have allowed family farms to be passed down through generations without triggering a major IHT […]

2024 Autumn Budget Insights – changes to Inheritance Tax on AIM shares

Written by Tax Partner, Michaela Lamb For many years, investing in AIM shares has been a staple in the IHT planning armoury, almost a magic bullet one might say. This is because historically, AIM shares have qualified for Business Property Relief (BPR), providing 100% IHT relief and after only two years of qualifying ownership – […]