Kings Court Trust explains draft Inheritance Tax changes and their impact on pensions, Business Property Relief, and Agricultural Property Relief

Pensions, BPR, and APR blog

At Kings Court Trust, we understand how complex estate planning and administration can be, and recent developments in Inheritance Tax (IHT) legislation make planning more important than ever. Following the 2024 Autumn Statement, draft legislation has been published that will significantly change how pensions, Business Property Relief (BPR), and Agricultural Property Relief (APR) are treated. […]

Are the proposed Inheritance Tax reforms a step in the right or wrong direction?

Inheritance Tax

In the build up to the Autumn Budget on 26 November 2025, there are further signals coming from the Treasury in relation to inheritance tax (IHT) reform which could fundamentally reshape the way families plan for their future. The government’s earlier announcements of scaling back agricultural and business property relief (APR and BPR) from April […]

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