APR and Foreign Properties – Spring Budget Changes

APR and Foreign Properties – Spring Budget Changes

Since 2009, UK farmers who own land abroad have been able to claim Agricultural Property Relief (APR) in the form of inheritance tax relief for lifetime transfers of that land, or on death.   This is a result of a Finance Act 2009 amendment of the Inheritance Tax Act...
Capital gains and inheritance tax

Capital gains and inheritance tax

Capital gains made by individuals are generally taxed at lower rates to income and taxpayers benefit from a separate annual exemption that covers the first £12,300 of gains made per year. 

Put family first for tax efficient succession planning

Put family first for tax efficient succession planning

Businesses take years to build up with the owners spending the best part of their lives ensuring they are successful. But what happens when it is time to retire? An obvious solution is to pass on the company to family, but care should be taken to avoid a considerable tax bill.