News

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.

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

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...