APR and BPR Relief Changes. What They Mean For Your Legal Planning

The government has confirmed that Agricultural Property Relief and Business Property Relief will remain capped at one million pounds each until April 2031. The key change is that any unused allowance can now be transferred between spouses or civil partners. This means a couple may be able to use up to two million pounds of relief on the second death.

We do not advise on tax planning or the financial value of these reliefs, but these changes often prompt clients to look again at the legal arrangements that protect their estates and businesses. When relief rules change, it can influence how clients structure their wills, their business succession plans and the legal documents that support their families.

How APR and BPR Changes Can Affect Your Will

Where clients own farmland, agricultural buildings or an interest in a trading business, their will plays a crucial role in how these assets pass to the next generation. A will may need reviewing if:

• you want to ensure that agricultural or business assets pass to the right beneficiaries,
• ownership structures have changed over time,
• you want to avoid disputes about who takes over responsibility for land or the business.

A clear and current will protects your intentions and provides stability for your family and for anyone involved in the business.

Why These Changes Matter For Probate

Estates that include agricultural property or business interests often require additional legal steps during probate. Executors may need valuations, partnership agreements or company documents, which can delay the process if paperwork is incomplete. Probate is far more straightforward when:

• your will accurately reflects how you want the business or land handled,
• your records are organised and up to date,
•  there is clarity about who is entitled to inherit and who has decision making authority.

Preparing these documents now reduces stress for those who will handle your estate.

How It May Influence Business or Property Transfers

When relief rules change, some clients choose to make adjustments such as:

• transferring a share of the business to family members,
• reorganising ownership of farmland,
• formalising roles within a family business.

We do not advise on the financial or tax implications of these choices, but we do support clients with the legal work involved. This includes preparing transfer documents, updating ownership records and ensuring the legal structure matches the client’s intentions.

Why LPAs Are Particularly Important For Business Owners

Business owners, landowners and farmers often need someone they trust to step in if they lose capacity. A Lasting Power of Attorney allows you to appoint people to make financial decisions or manage the business if necessary. Without an LPA, families can face delays and uncertainty at a time when decisions may need to be made quickly. Many clients put LPAs in place when reviewing succession plans to ensure everything aligns.

What Clients Should Consider Now

Although APR and BPR are tax measures, they have a real impact on legal planning. It is sensible to check:

• whether your will reflects your current assets and intentions,
• whether your business and property documents are up to date,
• whether your executors and attorneys are the right people,
• whether your family has access to the information they will need.

Taking these steps now ensures your affairs are organised and your loved ones are protected.

If you would like support with wills, probate, conveyancing or LPAs, our Private Client team is here to help you plan with clarity and confidence.