The changes to BPR and APR as they affect trusts and trustees

The November 2025 Budget is expected to deliver some stern tax measures, but a complete restriction of 100% relief on business and agricultural property remains unlikely. Draft legislation is now available for review.

This webinar will look specifically at the way in which the changes will affect trusts. It will consider:

• Transfers to relevant property trusts pre- and post-budget day
• Calculation of anniversary and exit charges for pre- and post-budget trusts
• A window of opportunity for winding up trusts (but do you want to take advantage of it?)
• Qualifying interests in possession
• Trusts for bereaved minors and bereaved young persons.

After this webinar you will be able to:

• Identify issues relating to the creation and management of trusts with relievable property, and
• advise trustees appropriately.