Navigating 2026 Inheritance Tax Changes: Gifting shares to mitigate tax burden In the 2024 Autumn Budget, Chancellor Rachel Reeves announced plans to reform Agricultural Property Relief (APR) and Business Property Relief (BPR) from April 2026. At present,...
tax
Measuring the tax gap
How big is the tax gap? Which taxes make up the tax gap, which groups of taxpayers and what behaviours make up the tax gap?
Headlines from Spring Statement 2025
The headlines from the Spring Statement 26 March 2025. The Government plans to balance the public spending books by relying on growth driven by housebuilding.
Gifts out of surplus income
In some circumstances it is possible to make a gift out of surplus income which is immediately exempt from Inheritance Tax (IHT), meaning the usual 7 year survival of the donor is not needed to exempt the gift.
Inheritance Tax on Private Sector Businesses
Craig Simpson, Tax Partner at Bates Weston highlights the impact of the changes to Inheritance tax on business and agricultural assets on privately owned businesses as well as the farming community.
Autumn Budget Report
Read our Autumn Budget Report here. The Budget measures aimed to raise over £40bn in taxes, by far the lions share coming from an increase in Employer’s National Insurance Contributions (ERNIC).
Autumn Budget Headlines
Here are the headlines from the Chancellor’s Autumn Budget. We have focussed particularly on the business tax measures announced in the Budget.
business rates
What are we expecting in the Autumn Budget 2024?
A round up of the major announcements we expect to hear in the Autumn Budget 2024 and what we know already.
Business separation demerger
Richard Coombs, tax partner at Bates Weston looks at selling part of a business and considers whether a business separation demerger is the answer.
Looking to grow? Take the next step
From compliance to growth, our accounting firm in Derby has you covered. Call us to see how we can help.









