Detailed review of BPR and APR changes published in Tax Journal

Emma Heelis-Adams and Andrew Kerr have been published in Tax Journal as this week's leading article. 

Their article is a detailed review of the draft legislation amending the inheritance tax relief for business and agricultural property. It notes important considerations for individuals and trustees and what advice should now be taken. 

The full article can be found here (paywalled but non-subscribers may access the article free of charge by registering with the Tax Journal website).

For further information, please see our website hub page on the IHT changes.