The High Court has agreed to fast‑track a judicial review into the government’s decision to impose new inheritance tax (IHT) charges on farming families — a move that could reshape…
Family farms often rely on trust and long‑standing understandings, but the High Court’s decision in Conway v Conway shows how dangerous that can be. In this case, a couple spent…
Today brought the biggest shift yet in the debate over Agricultural Property Relief (APR) and Business Property Relief (BPR). After months of pressure from farmers, rural businesses and industry bodies,…
Living in Breach of an Agricultural Occupancy Condition: How Risky Is It Really? Agricultural occupancy conditions — or “ag ties” as most people call them — are one of the…
At a Glance: APR & BPR Changes APR and BPR now capped at £2.5m per person (or £5m for couples) From April 2026, machinery, livestock and trading assets must be…
This article remains as a monument to the uncertainty and stress created by the labour government. In an announcement on 23rd December 2025, the limits have been increased to £2.5m…
This article remains as a monument to the uncertainty and stress created by the current labour government. In an announcement on 23rd December 2025, the cap limits have been increased…
⏳ A Pattern of Pain We’ve recently spoken with customers devastated by farm finance deals that spiralled beyond control. Though we can’t name specific brokers or lenders for legal reasons,…
The Government’s reform of Agricultural and Business Property Relief (APR/BPR) from Inheritance Tax (IHT) is now taking shape, with draft legislation released on 21 July confirming major changes from 6…
Partners in a farming business will face significant changes following the 2024 Autumn Budget. The increase in capital gains tax (CGT) rates, gradual reduction of business asset disposal relief (BADR),…
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