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APR


Legislation day 2025: The APR and BPR reforms: sobering reading premium
Card image Stuart Maggs
The Government might have consulted but it hasn’t listened.
23 July 2025
Private client review for July 2025 premium
Card image Sophie Dworetzsky
This month’s update, by Sophie Dworetzsky (Charles Russell Speechlys).
16 July 2025
Private client review for March 2025 premium
Card image Dominic Lawrance
Card image Sophie Dworetzsky
Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys) examine, among other things, some of the recent clarifications and outstanding concerns regarding both the non-dom reforms and the proposed changes to agriculture and business property reliefs.
19 March 2025
APR and BPR reform: time to make hay while the sun shines? premium
Card image Emma Haley
Card image Hayden Bailey
After a wait of four months for more detail on the changes, what does the consultation document now tell us? While there are some helpful clarifications, not all of the concerns are addressed, write Hayden Bailey and Emma Haley (Boodle Hatfield).
12 March 2025
Other cases that caught our eye: 22 May 2026 premium
Adjoining property was part of garden for SDLT purposes: Vereley Homes Ltd v HMRC [2026] UKFTT 695 (TC) (12 May) is another failed taxpayer appeal for SDLT mixed-use treatment. The only issue here was whether a separate, fenced plot (the former site...
20 May 2026
Succession planning: the longer-term impact of the Budget on businesses starpremium
Card image John Endacott
John Endacott (PKF Francis Clark) explores the background and the current state of succession planning post-Budget.
8 January 2025
APR and grazing

Once a farmer, always a farmer?

17 February 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
E Kwai v HMRC
22 July 2026
P Reed v HMRC
22 July 2026
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