Business & Agricultural Relief
Reduce your Inheritance Tax. Protect what you've built.
Business & Agricultural Reliefs (BPR & APR) can significantly reduce the value of your estate for IHT purposes, helping you protect your business, farm and legacy for future generations.
- Expert Advice
- Tailored Strategies
- Proven Results
- Peace of Mind
Why Use Business & Agricultural Relief?
Reduce IHT Liability
Potentially reduce the value of qualifying assets by 50% or 100% for IHT purposes.
Protect Your Legacy
Ensure more of your business or farm is passed to your loved ones, not the taxman.
Support Your Business
Keep your business or farm strong and secure for future generations.
Plan With Confidence
Effective planning today provides peace of mind for tomorrow.
Expert Guidance
Specialist advice to help you qualify and claim the reliefs you deserve.
Understanding the Reliefs
- Agricultural Property Relief (APR) — reduces the value of qualifying agricultural property by 50% or 100%
- Applies to farmland, farmhouses and farm buildings
- Must have been used for agricultural purposes; ownership and occupation conditions apply
- Business Property Relief (BPR) — reduces the value of qualifying business assets by 50% or 100%
- Applies to shares in unquoted trading companies, sole traders, partnerships and certain AIM shares
- Must meet specific trading and ownership conditions
What Can Qualify?
A wide range of assets may qualify for BPR or APR, subject to eligibility.
Farms & Farmland
Working farms and qualifying agricultural land.
Farmhouses & Buildings
Properties used as part of an active farming business.
Shares in Trading Companies
Unquoted trading company shares held for two years.
Sole Trader Businesses
Qualifying assets used in an unincorporated business.
Partnerships
Interests in qualifying trading partnerships.
AIM Listed Shares
Many AIM-listed shares qualify after a two-year holding period.
How We Help
Qualifying Review
Detailed review of whether your assets qualify for BR or APR.
Trading vs Investment
Ensure trading activity is sufficient — investment companies don't qualify.
Mixed-Use Businesses
Plan ownership structures where part of the business may not qualify.
Farm & Landowner Planning
Structure ownership, tenancies and diversification to preserve APR.
Succession Planning
Plan the transition to the next generation tax-efficiently.
Two-Year Rule
Plan ahead — qualifying assets generally need to be held for two years.
How We Work
Our Proven Approach
Understand Your Situation
We get to know you, your assets and your goals.
Assess Eligibility
We review your assets and business/farm structure to assess eligibility.
Strategic Planning
We create a tailored plan to maximise BPR & APR opportunities.
Implement Solutions
We help you implement the plan to secure the reliefs.
Ongoing Support
We provide ongoing advice to ensure continued compliance and effectiveness.
Review & Adapt
We review your plan regularly to keep it aligned with your circumstances.
Get Expert Advice Today
Speak to our inheritance tax specialists to see how Business & Agricultural Relief could reduce your IHT liability and protect your legacy.
- 01329 550190
- admin@telmarestateplanning.co.uk
- 9 Pier Street, Lee-on-the-Solent, Hampshire, PO13 9LD
Frequently Asked Questions
Your Questions, Answered
Ready to Protect Your Future?
Book a consultation today and take the first step towards peace of mind for you and your family.