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With the October 2024 budget, Labour introduced arguably the biggest shake up of Business Relief rules in its almost fifty-year history. The new threshold that will apply jointly to the value of assets claimed under agricultural property relief (APR) and Business Relief from April 2026 (BR), will restrict full IHT exemption for qualifying agricultural land, business assets and unlisted shares to £1 million.
In this latest edition of the Intelligent Partnership Business Relief Industry Update, we get insights from several prominent managers in the space to keep advisers up to date on recent developments in the marketplace.
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