From 6th April 2026, the rules on business property relief (BPR) will be changing. Currently, BPR allows business assets to pass free of inheritance tax (IHT) subject to certain conditions. From April 2026, this will be restricted to £1m per individual with only 50% relief from IHT on any excess value.
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Business Property Relief (BPR) is a valuable tool in estate planning, offering significant tax advantages for business owners. With upcoming changes to BPR regulations set to take effect on 1 April 2026, it is crucial to understand why establishing a BPR trust before this deadline is beneficial.
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Ludlow Trust is delighted to have been awarded the Philanthropy Offering of the Year and…
Read MoreOur professional, dedicated and highly qualified team have a deep understanding of navigating the trust landscape, including being well equipped to work with wealth managers, lawyers, tax advisors and other professionals to deliver an outstanding experience.
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