Home Property IHT: Agricultural and Business Property Reliefs, April 2026 changes
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IHT: Agricultural and Business Property Reliefs, April 2026 changes

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Significant changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) were announced in the 2024 Autumn Budget, with further changes announced at the 2025 Autumn Budget, and again in December 2025. What is changing? What planning could be considered?


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