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Understanding Agricultural Property Relief (APR) The October 2024 Budget has brought significant attention to Agricultural Property Relief (APR), following widespread protests by farmers. But what exactly is APR, who can benefit from it, and how will it change in the coming years? What Is APR? Agricultural Property Relief (APR) and Business Property Relief (BPR) are
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If you make donations to charity, you can benefit from tax relief on those donations. This can be achieved in various ways. Gift Aid If you are a UK taxpayer, you can claim Gift Aid on donations you make to charity. Where this is the case, the amount donated is treated as made net of
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For many people, there will come a time when it becomes sensible or necessary to sell the family home, either to downsize or because of a move to live with a relative or into care. This may result in funds being released, which may be considerable. Thoughts may turn to whether now is the time
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The nil rate band is the amount that a person may leave free of inheritance tax. Each person has their own nil rate band, which for 2024/25 is set at £325,000. A person’s estate may also benefit from a further nil rate band—the residence nil rate band (RNRB)—where they leave a residence to a direct
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