CPDStore

10:00 - 11:40

A Deep Dive into The APR and BPR Changes

Speaker: Victoria Baguley-Wood - Saffery

Recent changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) represent the most significant shift in inheritance tax reliefs for farms, landowners and trading businesses in many years. These reforms materially affect long established succession planning strategies and require advisers to reassess how clients structure ownership, business operations and lifetime planning.

This webinar is designed for accountants and tax advisers who need a clear, practical understanding of what has changed, why it has changed, and—crucially—how to advise clients going forward. Attending this session will equip delegates with the technical insight needed to identify risk areas, spot planning opportunities, and explain the changes confidently to clients. The session will enhance advisers’ ability to protect client value while ensuring advice remains compliant with the evolving UK inheritance tax landscape.

In this session Victoria Baguley-Wood will cover the following topics:

• Overview of the recent APR and BPR changes
• Impact on agricultural landowners and farming structures
• How these rules interact with trust structures
• Common risk areas and technical pitfalls
• Practical planning responses and adviser strategy

By attending this session, you will

• Understand the latest APR and BPR reforms and their policy context
• Be able to assess whether clients’ existing structures remain effective

• Identify where inheritance tax exposure has increased as a result of the changes
• Gain practical insight into how planning strategies may need to adapt
• Feel confident discussing the impact of these changes with affected clients

This session will be of most interest to tax advisers and private client specialists

Course level: Intermediate / Advanced

12:10 - 13:50

Future Tax Considerations for Rental Property & Sole Traders v’s Ltd Company

Speaker: Phillip Dolman - Dolman Chartered Accountants

Recent proposed and current budget changes have affected tax rates for national insurance, dividends and rental property income. Practitioners working in general practice would have seen a surge in client enquires seeking tax mitigation advice as their tax liabilities increase due to fiscal drag. Many client seeking advice in respect of restructuring their trade or rental enterprise in order to reduce tax liabilities. Unfortunately, there is no longer one clear strategy, and each client needs bespoke advice.

During this course we will review the current and proposed tax changes to owner managed business, sole traders and those renting property, what you need to consider as their tax adviser together with some common strategies and solutions you could recommend when providing advice.

In this session Phillip Dolman will cover the following topics:

• Review of the dividend and rental property tax changes
• Is incorporation of a trade worth it
• Tax considerations for disincorporation
• Ltd Rental property business v's personal ownership
• Incorporating rental property and other alternatives

After this course you will understand the impact of tax changes in respect of dividends and property income. You will also be able to explain the impact of restructuring their business together with other practical suggestions to recommend to your client.

This session will be of interest to those who provide tax advice or work in general practice.

Course level: Intermediate