Publications are no longer accredited as of 21 September 2023
In changing economic and political times, we’re very proud to bring you the fifth edition of this Technical Guide to Business Relief, continuing to keep you up to speed with the information you need to use Business Relief when it’s most appropriate and to get the best out of it. In this edition, we’re looking closely at the changes to BR announced at the October 2024 and November 2025 budgets and the other modifications that are shaking up the estate planning landscape and impacting existing plans. With varying timing of implementation, comes a range of possible outcomes and windows of opportunity for mitigating potentially increased inheritance tax liabilities.