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Agricultural, Business and Heritage Property Relief

Agricultural, Business and Heritage Property Relief cover

Agricultural, Business and Heritage Property Relief

Ebook (PDF) - £153.00
  • Paperback - £170.00
  • Ebook (PDF) - £153.00
  • Ebook (Epub & Mobi) - £153.00
Quantity
Pre-order. Available 01 Jan 2026
£153.00

Payment for this pre-order will be taken when the item becomes available

Description

An expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property, and the only book on the market to cover all these reliefs in the same volume.

Significant changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) were announced in the 2024 Autumn Budget. This new edition covers all these changes, including:

- The 100% relief currently available on all qualifying assets without any limit on value will now only be available on the first £1m of assets (in total) with a rate of 50% for assets above this limit.
- Changes to application of relief to transfers on death and in the seven years before death - and how these will not be transferable to the spouse.
- BPR on shares quoted on a recognised stock exchange but treated as unquoted (such as AIM) will be 50% from this date and will not be able to benefit from 100% relief
- Coverage of numerous important tax cases in this area.

The book discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for making tax savings for clients. It also contains numerous examples of pitfalls to avoid in this complex area of tax law.

Table of Contents

Product details

Published 01 Jan 2026
Format Ebook (PDF)
Edition 8th
Extent 560
ISBN 9781526534477
Imprint Bloomsbury Professional
Publisher Bloomsbury Publishing

About the contributors

Author

Chris Erwood

Chris Erwood CTA ATT TEP has 35+ years practical e…