The 2025 Autumn Budget introduced significant reforms to Agricultural Property Relief (APR) and Business Property Relief (BPR), which will have important implications for IHT planning for individuals, families, and business owners. Agricultural and Business Property Relief Reforms The 2024 Autumn Budget originally proposed a £1 million cap on the value of agricultural and business property […]

For SMEs, adapting your organisation to a rapidly evolving professional landscape can feel like chasing a moving goalpost, and the 2026 FRS 102 updates are proving no different. From recalculating lease liabilities to reassessing revenue recognition, the upcoming changes are certainly set to keep finance teams on their toes. Associated Risks Include: Earnings Before Interest, […]

2026 is a pivotal tax year for UK businesses, with mandatory digitalisation of income tax and self-assessment for many sole traders and landlords, and inheritance tax changes that affect all business owners (it’s not just a ‘Farm Tax’!). As the tax landscape evolves, your individual circumstances will shape the best approach. Engaging an advisor early […]

The Finance Bill 2025-26 includes updates to anti-avoidance rules for share exchanges announced in the Autumn Budget 2025. Here at Fiander ETL, we wish to highlight the situations affected, what the changes are, why they occurred, and their practical implications. Situations Impacted Capital gains share reorganisation rules (section 127 and 139 in TCGA 1992) apply […]