Welcome to the BR & AIM IHT Solutions Research Report 2025, the third instalment in IFA/GBI Magazine’s 2025 focused report series on the tax-efficient sector.
Upcoming changes to inheritance tax rules mean many households will need to reconsider how they transfer wealth to future generations. Following the October 2024 Budget, Chancellor Rachel Reeves revealed that from April 2027, defined contribution pension pots will be included in estate IHT calculations. Additionally, the nil rate bands will remain frozen for another two years, extending the freeze until April 2030. The Chancellor also announced a reduction in Business and Agricultural Property Relief (BPR) starting in April 2026. While the first £1 million of combined business and agricultural assets can still be passed on tax-free, a 20% IHT rate will be applied to amounts above that threshold. A similar 20% rate will also apply to AIM shares.
Given these developments, IFA/GBI Magazine presents this BR & AIM IHT Solutions Research Report report as a valuable resource for advisers and their clients, researched and written by leading Compliance Consultant Tony Catt. This report includes expert insights from industry leaders, offering a comprehensive analysis of IHT solutions, along with a forward-looking perspective on the future of BPR and AIM.
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