Inheritance tax (IHT) has long been a significant concern for farmers and landowners seeking to pass on their agricultural property to the next generation. Agricultural Property Relief (APR) has been a cornerstone of inheritance tax planning, allowing qualifying agricultural assets to benefit from up to 100% relief. However, with ongoing discussions about potential reforms to […]
Agricultural Property Relief (APR) is a valuable inheritance tax (IHT) relief for farmers and landowners. It can significantly reduce the IHT liability on the transfer of agricultural property on death or lifetime gifts. However, the application of APR can be complex, and recent legal challenges and court cases have highlighted some key areas of uncertainty. […]
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