APR/BPR after the Budget Webinar

On Wednesday 3rd December 2025 at 12:30pm Ruth Hughes KC and Simon Douglas presented a webinar on the APR/BPR after the Budget.

The webinar covered relief for agricultural and business property which will be restricted from 6 April 2026, with 100% relief limited to the first £1m of value. The 2025 Budget announced an important change to those new rules, as the £1m allowance became transferable between spouses and civil partners. This was an important development that was likely to impact estate planning for most farmers and business owners. Planning for those with farms or businesses worth less than £2m was considerably simplified, and more valuable estates also benefited from the changes.

The webinar covered the following topics:

• Overview of the new rules on APR/BPR

• Impact of the 2025 Budget – the transferable £1m allowance

• Planning strategies for clients

If you were unable to join this webinar but would like to view the recording at your convenience please click here

Please note that due to unforeseen technical issues at the start of the webinar, the recording does not include the first 15 minutes of the presentation. We apologise for any inconvenience this may cause.

For a copy of the slides please click here

If you have any other queries, please do not hesitate to contact us at marketing@5sblaw.com

DISCLAIMER: Nothing said in this webinar, whether viewed live or recorded, constitutes legal advice. What is said is simply an expression of the speaker’s views, put forward for consideration and discussion. No action should be taken or refrained from in reliance on them but independent professional advice should be