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.
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.