Family Business and Business Property Relief

This collection covers the wide range of work the Family Business Research Foundation is undertaking, for all those interested in Business Property Relief (BPR), from reports explaining the origins of BPR to the present date, current policy debates, the latest statistics, research currently in-progress by the Family Business Research Foundation on BPR and our partners.

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Business Property Relief and Family Firms in the UK
Business Property Relief and Family Firms in the UK

Business Property Relief and Family Firms in the UK: From Relief to Reform explores how Business Property Relief (BPR) has grown into a multibillion-pound inheritance tax relief, who benefits from it, and what the October 2024 reforms will mean for family businesses.

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FBRF appoints expert steering group and commissions Cebr for Business Property Relief research
FBRF appoints expert steering group and commissions Cebr for Business Property Relief research

This is the press release to announce that FBRF has appointed an expert steering group and commissioned Cebr for Business Property Relief research.

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Navigating Succession in Family Firms: Adapting to Reforms in Business Property Relief
Navigating Succession in Family Firms: Adapting to Reforms in Business Property Relief

Succession in family firms has always been a delicate balancing act. It is not just about passing on ownership; it is about continuity of vision, preservation of legacy, and the well-being of employees, customers, and communities.

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Balancing Legacy and Taxation: The Evolution of Business Property Relief in the UK
Balancing Legacy and Taxation: The Evolution of Business Property Relief in the UK

This report explores the development of Business Property Relief (BPR) from its origins in Estate Duty in 1894 through to the reforms announced in the 2024 Autumn Budget. Drawing on historical research, it examines how tax policy has shaped family business succession in the UK.

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New FBRF Research Launches on Impact of Business Property Relief Reforms
New FBRF Research Launches on Impact of Business Property Relief Reforms
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Supporting Succession? An assessment of the impact of BPR and GHR on family businesses
Supporting Succession? An assessment of the impact of BPR and GHR on family businesses

This white paper, produced by Policy Points and Henham Strategy for the Family Business Research Foundation, assesses the impact of Business Property Relief (BPR) and Gift Hold-Over Relief (GHR) on UK family businesses.

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