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Make use of your BPR investments before the rules change

From 6th April 2026, the rules on business property relief (BPR) will be changing. Currently, BPR allows business assets to pass free of inheritance tax (IHT) subject to certain conditions. From April 2026, this will be restricted to £1m per individual with only 50% relief from IHT on any excess value.

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Inheritance Tax Planning for Business Owners before 1 April 2026

Business Property Relief (BPR) is a valuable tool in estate planning, offering significant tax advantages for business owners. With upcoming changes to BPR regulations set to take effect on 1 April 2026, it is crucial to understand why establishing a BPR trust before this deadline is beneficial.

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