New report: Balancing Legacy and Taxation - The Evolution of Business Property Relief in the UK
The Family Business Research Foundation has launched a new report - Balancing Legacy and Taxation: The Evolution of Business Property Relief in the UK.
This short policy report explores the development of 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.
View the full report here: https://www.fbrf.org.uk/reports/bpr-balancing-legacy-and-taxation