10 September 2026·8 min read
Business Property Relief From April 2026: What the £2.5m Cap Means for STL Portfolio Succession
From 6 April 2026 the 100% inheritance tax relief on qualifying business property is capped at £2.5m combined with agricultural relief, with the excess dropping to 50%. Combined with the FHL abolition, most STL portfolios now have no BPR at all — and succession planning needs a rebuild.