News
Increased cap on 100 percent relief on APR and BPR
For assets above that level, 50% relief will continue to apply. As the government also announced in its budget on 26 November 2025 that the allowance would be transferable between spouses and civil partners, this now means that the IHT cap for couples is raised to £5 million. Author: Laura Cowan, head of private client […]
