New FBRF Research Launches on Impact of Business Property Relief Reforms

The Family Business Research Foundation (FBRF) has launched a new research project to investigate the potential impact of forthcoming reforms to Business Property Relief (BPR) on UK family businesses.

This research initiative follows the UK Government’s announcement, in the 2024 Autumn Statement, of significant changes to BPR. The reforms, due to take effect in April 2026, are expected to alter the availability of relief for business and agricultural assets, with implications for succession planning, ownership structures, and long-term investment strategies.

Understanding the effects on family enterprise

The new study will explore how family businesses are responding to the planned reforms, with a focus on changes in business behaviour in the lead-up to and following their implementation. In line with FBRF’s commitment to rigorous and independent research, the project will draw on qualitative case studies and expert insights to build an evidence base that supports policy discussion and informs future decision-making.

We are inviting proposals from researchers, think tanks, and academic institutions with expertise in tax policy, family enterprises, and economic impact assessment.

This is a timely and important opportunity to inform public debate and policymaking on how changes to BPR may affect long-term investment, employment, and intergenerational business succession.

More information on the scope and objectives of the study is available here: https://www.fbrf.org.uk/request-for-proposals/request-for-proposals-impact-of-bpr-reforms

Deadline: 8 August 2025