Tag Archives: APR

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 …

Posted in News | Tagged APR, BPR, judicial review | Comments Off

Agricultural property relief

Posted on January 4, 2022 by Molly Jones

The purpose of APR is to exempt agricultural property from the Inheritance Tax which would otherwise have been payable when the property is transferred from one owner to another, either as a lifetime gift or, more likely, on death. If …

Posted in Shorter Reads | Tagged Agriculture, APR, Farm buildings, IHT, inheritance tax | Comments Off

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