Published: March 4, 2026 at 11:00 am
The upcoming reforms to Business Property Relief (BPR), alongside wider proposed changes to the inheritance tax (IHT) treatment of pensions, could create unexpected tax bills and increase the risk of disputes between families and business owners.
Preparation is critical, and the question is not if these changes will affect them – but how they will affect them, and whether they are ready. Here are five considerations for business owners, investors and entrepreneurs.