Business Property Relief & Estate Planning - Key Principles & Latest Changes Explained

Introduction

This webinar will consider the rules affecting the availability of Business Property Relief ('BPR') for the various trading enterprises and will cover the changes to the legislation from 6 April 2026.

The webinar will examine the position on death but also how the relief is applied to lifetime gifts, including the transitional rules affecting gifts made after 30 October 2024 but before 6 April 2026.

Find out:

• What is BPR?
• What ongoing reviews must be undertaken to maximise the relief available?
• What restrictions may apply
• What pitfalls apply in group corporate structures and how can they be avoided?
• What happens if the property is gifted and subsequently sold within seven years of death?

What You Will Learn

This webinar will cover the following:

• The effect of the proposed new rules on property held
• What routes are available to maximise multiple £1m BPR allowances
• What other planning is now recommended and what are the potential downsides
• The various extensions to the relief even where the asset has not been held for the required two-year period
• How careful structuring of group companies can result in relief, rather than no relief at all

This pre-recorded webinar will be available to view from Thursday 2nd October 2025

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.