Blog Archives

Judicial Review begins challenging changes to IHT Agri/Business Property Relief

Posted on March 17, 2026 by Christopher Wilsher

The High Court will today hear the judicial review challenge against what the Claimants say was the Chancellor of the Exchequer’s unlawful decision not publicly to consult on the APR/BPR changes. The case will be heard by a Divisional Court …

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Henry Richards

Posted on March 16, 2026 by Emily Anderson
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High Court Lists APR/BPR Judicial Review for Urgent Hearing Before Divisional Court

Posted on February 26, 2026 by Emily Anderson

Collyer Bristow LLP, acting for client Alvarez & Marsal LLP and the Claimants, Thomas Martin, George Martin and Farmers and Businesses for Fair Tax Relief, announces that the judicial review challenge to the Government’s proposed changes to Agricultural Property Relief …

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House of Lords Finance Bill Sub Committee report: a sober warning on APR/BPR reforms, consultation failure, and rushed implementation

Posted on January 29, 2026 by Emily Anderson

One day after Collyer Bristow’s announcement that the High Court has granted urgent permission for the Judicial Review claim against the Government’s failure properly to consult on its Agricultural Property Relief (APR) and Business Property Relief (BPR) changes, which the …

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High Court Grants Urgent Hearing of Judicial Review into IHT Agricultural/Business Property Relief Changes

Posted on January 27, 2026 by Emily Anderson

Following what the Court accepted had been “regrettable administrative delays [by court staff] in dealing with this case at various stages”, Collyer Bristow sought judicial intervention to progress the Claim.  Mrs Justice Lang DBE then immediately made an order on …

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HMRC Loan Schemes: A New Settlement Approach for Individuals Caught Up in Disguised Remuneration (Autumn Budget 2025)

Posted on November 26, 2025 by Emily Anderson

Carly Russell, Partner in our Private Wealth Disputes team, shares her initial thoughts on HMRC’s newly announced settlement approach for individuals caught up in disguised remuneration loan schemes. One area of interest in the 2025 Autumn Budget was the Government’s …

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Lessons from Angela Rayner’s SDLT errors

Posted on October 6, 2025 by Emily Anderson

In the fast-paced world of politics, personal financial matters can quickly become public scrutiny magnets, often revealing tax law’s intricacies that most individuals, even politicians, will be blissfully unaware of. The recent controversy surrounding Angela Rayner, former deputy prime minister, …

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Carly Russell

Posted on August 4, 2025 by Emily Anderson
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Farmers and business owners seek Judicial Review of Inheritance Tax Changes to Agricultural/Business Property Relief

Posted on June 24, 2025 by Emily Anderson

Leading Private Wealth law firm Collyer Bristow LLP served proceedings on the Chancellor of the Exchequer and HMRC on 23 June 2025 for a Judicial Review of the government’s decision not to consult on the planned Agricultural Property Relief (APR) …

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2025 Spring Statement

Posted on April 3, 2025 by Emily Anderson

Overall Comment on the Spring Statement The Spring Statement reflects the Government’s continued focus on “closing the tax gap” through increased HMRC powers and enforcement activity.  Many of the measures announced feel like an extension of existing policies rather than …

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