The new cap on 100% relief, from April 2026, the first in a generation since the 100% relief was introduced, has caused consternation and anger, especially among farmers. This talk will consider how we can help clients prepare for these changes.
- The £1m allowances and how they might work
- How do farmers get their much talked about “up to £3m tax free”
- The position with trusts, set up before and after Budget Day
- New opportunities for lifetime succession planning
- The impact of the new, limited rates of BADR relief for CGT
- How the crucial valuation of land and assets affects planning
John Bunker, Solicitor, Chartered Tax Adviser and Lecturer

