Insights

Sector-specific tax and accounting analysis

Practical writing on the tax, VAT, MTD, rating and compliance questions that come up on short-term let and holiday let portfolios — with the primary sources cited, and dated so you can see when we wrote it.

All Tax VAT Compliance Wales Scotland

Showing posts tagged IHTClear

10 September 2026·8 min read

Business Property Relief from April 2026: eligibility, the £2.5m allowance, and where STL portfolios stand

From 6 April 2026 a combined £2.5m APR/BPR allowance applies to qualifying property at 100% relief, with 50% relief above. The allowance is transferable between spouses. STL properties themselves rarely qualify — eligibility, not the cap, is the first question for most owners.

#IHT #BPR #Succession #Structuring