2 articles tagged with Agricultural Property Relief.
How Agricultural Property Relief works for IHT in 2026 -- the new £1m cap, qualifying conditions, interaction with Business Property Relief, and estate planning strategies.
From 6 April 2026, 100% Agricultural Property Relief and Business Relief on farms and family businesses is capped at a combined £1 million per estate, with 50% relief above that. What farming families need to plan for.