After the budget, The APR/BPR Changes for Farm & Rural Businesses Announced
December 2025
Urgent Update: After the budget, The APR/BPR Changes for Farm & Rural Businesses Announced.
Following the Budget, it was highlighted that:
“The Government has confirmed that any unused portion of the new £1 million APR/BPR allowance can now be transferred to a surviving spouse or civil partner. Families can now combine allowances, dramatically increasing the amount of farm or business assets that can pass on with 100% relief from Inheritance Tax. For many farming families, this could be the difference between a secure succession plan and having to sell land or assets to meet tax liabilities.”
This change could have a major impact on your business and succession planning. So don’t wait until it’s too late…
Act now! Contact our Team directly: 01938 554499 | 01743 791336 | 01691 655334 to discuss how Roger Parry & Partners LLP can help protect your family’s future… [email protected] | www.rogerparry.net. We will liaise with your accountant to give you the best advice
Following the Budget, it was highlighted that:
“The Government has confirmed that any unused portion of the new £1 million APR/BPR allowance can now be transferred to a surviving spouse or civil partner. Families can now combine allowances, dramatically increasing the amount of farm or business assets that can pass on with 100% relief from Inheritance Tax. For many farming families, this could be the difference between a secure succession plan and having to sell land or assets to meet tax liabilities.”
This change could have a major impact on your business and succession planning. So don’t wait until it’s too late…
Act now! Contact our Team directly: 01938 554499 | 01743 791336 | 01691 655334 to discuss how Roger Parry & Partners LLP can help protect your family’s future… [email protected] | www.rogerparry.net. We will liaise with your accountant to give you the best advice