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EXCLUSIVE - IHT draft legislation: What farmers need to know

The Government published draft Inheritance Tax legislation this week. Law firm Birketts digests the major takeaways

Chris Brayford

26 July 2025 鈥� 3 min read

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Emily O'Donnell is a private client partner at Birketts LLP specialising in advising rural landowners and farmers. She said: "Disappointingly for many, the Government has made little concession to extensive lobbying from both the rural and business communities and whilst the legislation is still subject to amendment, it seems highly unlikely that there will be any material changes."

After many months of uncertainty following the sweeping changes to the availability of Agricultural Property Relief (APR) and Business Property Relief (BPR) announced in Chancellor Rachel Reeves' Autumn...

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