Reports
Our reports and research papers present evidence, analysis, and insight on a wide range of family-business topics - for example, the social and economic impact for family businesses, the practical challenges they face, and the policies that affect family businesses in the UK. All of our publications are available to access free of charge and on an open-source basis.
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.