2 articles tagged with Apr.
APR protects farmland and farmhouses from inheritance tax -- but the Budget 2024 combined GBP 1M cap with BPR changes the picture from April 2026.
The April 2026 reform to Agricultural Property Relief (APR) and Business Property Relief (BPR) -- the new £1m combined cap, the 50% relief above it, and estate planning strategies for farmers and business owners.