Protecting £100 million in family gifts ahead of the 2026 APR/BPR changes

With changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) due to take effect from April 2026, and with the November 2025 Budget approaching, many advisers and clients are reviewing their estate-planning and gifting strategies.

In this short video, Holly Hill, Associate Director at John Lamb Hill Oldridge, shares a recent case study involving a client who wished to gift £100 million to their three children. Holly explains how our team structured an appropriate gift inter vivos policy, ensuring protection was in place to cover the potential inheritance tax liability during the seven-year tail.

This type of planning provides valuable liquidity and peace of mind for families transferring significant wealth during their lifetime. As the legislative landscape evolves, it’s more important than ever to ensure protection structures are up to date and aligned with clients’ long-term goals.

To discuss how we can support your clients ahead of the 2026 legislation changes, please contact the John Lamb Hill Oldridge team at [email protected] or call 020 7633 2222.