On 21 July 2025, the government published draft legislation confirming that the Finance Bill 2025/2026 will include the reforms to inheritance tax ("IHT") reliefs for agricultural property ("APR") and business property ("BPR") as first announced in the Autumn Budget 2024. There now follows an eight week technical consultation period closing on 15 September 2025.
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Finance Bill 2025/2026: government confirms Agricultural Property Relief (“APR”) and Business Property Relief (“BPR”) reforms effective from April 2026 - Wedlake Bell
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