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Agricultural Property Relief Reforms: What Farming Families Need to Know Before April 2026
Agricultural Property Relief (APR) is key for farm succession planning. Proposed reforms will cap APR and Business Property Relief at £2.5m per person, transferable between spouses, effective April 2026 (subject to legislation). Farming families should review estate plans now to prepare for these changes.
4 days ago2 min read
Inheritance Tax: Changes to Agricultural Property Relief
Inheritance Tax: Changes to Agricultural Property Relief
Jan 14, 20251 min read
The Autumn Budget of 2024 and how it may affect our clients
The Autumn Budget of 2024 and how it may affect our clients
Oct 31, 20241 min read
Vulnerable Persons Trust
Also known as Disabled Persons Trust but they are not only for registered disabled persons.
Jul 1, 20242 min read
Discretionary Trusts
As the name suggests, these trusts allow the appointed Trustees discretion as to which beneficiary is to be paid, how much to pay, when to p
Jun 17, 20242 min read
Life Interest Trusts
Commonly known as Life Interest or Interest in Possession Trusts. These are useful for couples who are married or in a civil partnership wh
Jun 3, 20242 min read
An Introduction to Will Trusts
An Introduction to Wills Trusts from our Private Client Department at Macmillans Solicitors LLP.
May 21, 20242 min read
Increase in Statutory Legacy on intestacies
From 26th July 2023 the Statutory Legacy on intestacies has increased from £270,000 to £322,000. This means that where a person has died...
Aug 14, 20231 min read
Protecting the Family Home from Care Fees
Who pays care home fees? You have to pay for your own care costs if the valuation of your personal assets (including property, money,...
Jul 31, 20234 min read
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