New Report on Business Property Relief and Family Firms published by FBRF

The Family Business Research Foundation has published a new report by Martin Kemp, Business Property Relief and Family Firms in the UK: From Relief to Reform. The study analyses how Business Property Relief (BPR) is used across UK estates, and the reaction to the October 2024 reforms to BPR, which will change the rules from April 2026. The report discusses what these changes mean for UK family businesses and explores the competing policy narratives and values underpinning the current debate about BPR.

The report will be of interest to policymakers, advisers, business-owning families and researchers who need an independent, evidence-based overview of the reforms and their likely impacts.

👉 Download the report here: