Introduce a 12-month amnesty, as we think it would allow for the transfer of land & chattels of agricultural businesses to a named person before changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) are made.
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We think it would remove what is, in our view, the negative human impact of the policy changes in the Autumn Budget 2024. We believe the tax change proposals within the Budget could be creating torment for farming families and that some ageing farmers could be feeling a burden to their successors.
We believe introducing this limited protection would help those affected arrange their affairs and provide an opportunity for government to address what is, in our view, a devastating policy proposal.