Changes to agricultural and business relief explained

Government will publish a technical consultation in early 2025

clock • 4 min read

Julia Peake outlines coming changes to agricultural and business relief that advisers need to be aware of

The chancellor, in her Autumn Budget announced a whole raft of changes to get the economy growing, some that came in immediately, and some that we'll see coming through over the next couple of years. As always, in the days leading up to the Budget there was lots of speculation about what could be announced, one of those was that agricultural and business relief would be abolished, which caused some concern amongst clients. The chancellor stopped short of this, however, there are some changes coming that advisers need to be aware of, speak to affected clients and review the plans they hav...

To continue reading this article...

Join Professional Adviser for free

  • Unlimited access to real-time news, industry insights and market intelligence
  • Stay ahead of the curve with spotlights on emerging trends and technologies
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Make smart business decisions with the latest developments in regulation, investing retirement and protection
  • Members-only access to the editor’s weekly Friday commentary
  • Be the first to hear about our events and awards programmes

Join

 

Already a Professional Adviser member?

Login

More on Tax planning

IHT receipts hit £5.2bn as gifting rumours emerge ahead of Budget

IHT receipts hit £5.2bn as gifting rumours emerge ahead of Budget

Speculation around gifting and trust taxation rules expected

Isabel Baxter
clock 21 November 2025 • 4 min read
Advisers report more clients needing CGT advice after slashed thresholds

Advisers report more clients needing CGT advice after slashed thresholds

Clients needing CGT support doubles to 37%

Isabel Baxter
clock 20 November 2025 • 2 min read
Nasty shock? Personal representative duties post-6 April 2027 explained

Nasty shock? Personal representative duties post-6 April 2027 explained

'The buck stops with the PR'

Lisa Webster
clock 20 November 2025 • 3 min read