2 articles tagged with Bpr.
Business Property Relief can remove 100% of qualifying business assets from your IHT estate -- but Budget 2024 introduced a GBP 1M cap 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.