The 2024 Autumn Budget introduced significant reforms to Inheritance Tax (IHT), particularly relating to Agricultural Property Relief (APR) and Business Property Relief (BPR). These changes, scheduled to take effect on 6 April 2026, represent a shift from the previously uncapped regime and could materially impact succession and estate planning. This note highlights the main legislative … Continued
Case Studies Insights
Judith approached us as her and her husband, Henry, had decided that the time to separate had unfortunately arrived. They had been married for around 12 years. Judith and Henry married in North Shields though held much of their property overseas. As the parties married in England and Wales, the fact they held much of their … Continued
With an increasing number of couples having an international background, it is becoming increasingly common for parents to ask whether they can move country with their child and if they need agreement of the other parent. Often, this occurs after parents separate and one wishes to return home. The below case study is an example … Continued
