Agricultural Property Relief 2025/26 | Trueman Brown

Agricultural Property Relief – What Landowners Need to Know When it comes to succession planning in the UK farming sector, agricultural property relief (APR) remains a vital tool for reducing inheritance tax (IHT) exposures when farmland or agricultural business...

Holdover Relief for FHL: Gift Your Holiday Let by April 2025

Gift your holiday let by 5 April 2025 to benefit from holdover relief for FHL If you own a furnished holiday letting (FHL) and are considering passing it on, acting before 5 April 2025 could allow you to take advantage of holdover relief for FHL. After that date, FHLs...

VAT on Commercial Property Auction Purchases Explained

​When Is VAT Charged on Auctioned Commercial Property? Not all commercial property sales attract VAT. Typically, the sale or lease of commercial property is VAT-exempt. However, VAT on commercial property auction purchases becomes relevant in two key scenarios: The...

Tax-Efficient Benefits in Kind: Smarter Pay Strategies for 2025

Tax-Efficient Benefits in Kind: Smarter Than Salary or Dividends? Tax-efficient benefits in kind are becoming a strategic alternative to salary and dividends for directors and employees seeking to reduce their tax burden. With updated HMRC rules and incentives for...