What does the Budget mean for Agricultural and Business Clients? [2025]

The changes announced in the Autumn Budget to Business and Agricultural Property Relief to take effect from the start of 2026/27 are very bad news and clients are understandably concerned. There is no magic bullet but there are things that clients can consider which may help.

In this session we will look at:

• What we know so far about the changes.
• How they affect property held in trust.
• Implications of handing on the business by lifetime transfer as opposed to keeping it till death.
• Use of post-death variations to improve position on a first death.
• The dangers of building up a cash fund to meet the liability.

After this session delegates will be aware of the tax implications of the changes and be able to advise clients on possible options.

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