On demand webinars and events October 2026

Business Relief and Trusts: What advisers need to know

With Budget speculation creating uncertainty for clients, advisers must continue to make recommendations based on the planning opportunities available today.

In this webinar, Chartered Tax Adviser Michael Budden shares practical guidance on using Business Relief ("BR") alongside trusts, gifting strategies and other traditional IHT planning approaches.

The session also covers trust planning in practice, suitability and regulatory considerations, and the risks associated with BR investments. Using real-world scenarios, Michael addresses common technical questions raised by advisers and discusses planning considerations ahead of the April 2027 pension changes.

Learning outcomes:

Explain how Business Property Relief (BPR) operates and identify the circumstances in which relief may be restricted
Assess the impact of the new rules capping 100% BPR from 6 April 2026, including the implications for individuals and trusts
Evaluate the Capital Gains Tax (CGT) considerations when making lifetime transfers of chargeable assets
Describe how BPR-qualifying assets can be transferred to and held within trusts, and identify the key considerations associated with this approach