Agricultural Property Relief - Understanding the Basics

Introduction

Agricultural Property Relief (‘APR’) can significantly reduce inheritance tax on farming and agricultural assets, but its rules are often complex and easy to misapply.

This short webinar breaks down the fundamentals of APR in a clear, practical way, helping you understand how the relief works and where the key pitfalls lie.

If you are a private client solicitor, accountant, or tax adviser new to APR, this webinar will give you the confidence to navigate its complexities and apply the rules correctly for your clients.

Register today to build a solid foundation in APR and strengthen your advisory expertise.

What You Will Learn

The webinar will cover the following:

• What Agricultural Property Relief (‘APR’) is and how it operates in practice
• The key qualifying conditions for APR and the types of property that may benefit
• The meaning of ‘agricultural use’ and what is included or excluded
• Farmhouses - applying the character-appropriate test, plus ownership and occupation considerations
• Differences in the application of APR during lifetime transfers versus on death
• Proposed reforms expected in April 2026 and their potential impact
• Common difficulties and pitfalls in securing APR relief

This pre-recorded webinar will be available to view from Friday 4th December 2026

Alternatively, you can gain access to this webinar and others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.