APRBPR after the Budget Webinar скачать в хорошем качестве

APRBPR after the Budget Webinar

On Wednesday 3rd December 2025 at 12:30pm Ruth Hughes KC and Simon Douglas presented a webinar on the APR/BPR after the Budget. The webinar covered relief for agricultural and business property which will be restricted from 6 April 2026, with 100% relief limited to the first £1m of value. The 2025 Budget announced an important change to those new rules, as the £1m allowance became transferable between spouses and civil partners. This was an important development that was likely to impact estate planning for most farmers and business owners. Planning for those with farms or businesses worth less than £2m was considerably simplified, and more valuable estates also benefited from the changes. The webinar covered the following topics: • Overview of the new rules on APR/BPR • Impact of the 2025 Budget - the transferable £1m allowance • Planning strategies for clients Please note that due to unforeseen technical issues at the start of the webinar, the recording does not include the first 15 minutes of the presentation. We apologise for any inconvenience this may cause.