Impact of the APR and BPR Changes on Property Held by Trusts from April 2026

Impact of the APR and BPR Changes on Property Held by Trusts from April 2026

The 2024 Autumn Budget included significant inheritance tax changes to the availability of APR and BPR from April 6, 2026. In this article we look at the potential impact of these changes on trusts ho ... (to read the remainder of this article, please log in below.)

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The archive covers several tax years. Check publication dates and current rules before relying on older guidance.

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