A new threshold for BPR From April, 100% BPR relief will be capped at £1 million. Any qualifying assets above this threshold will receive only 50% relief, resulting in an effective IHT rate of 20% on the excess. This will
| less than a minute read
Business Property Relief restrictions – Inheritance Tax planning with art and heritage assets - Wedlake Bell

/Passle/684aabd0876e0bc0c5ee8005/SearchServiceImages/2026-02-20-15-27-13-906-69987d51842a7bc7f01dfbf2.jpg)
/Passle/684aabd0876e0bc0c5ee8005/SearchServiceImages/2026-02-18-16-03-16-202-6995e2c4b56f40119c984e24.jpg)
/Passle/684aabd0876e0bc0c5ee8005/SearchServiceImages/2026-02-18-16-00-57-049-6995e239a33a71e81d75c939.jpg)
/Passle/684aabd0876e0bc0c5ee8005/SearchServiceImages/2026-02-18-15-58-23-616-6995e19fb56f40119c984158.jpg)