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Business owners and farming families should be aware of changes to Business Property Relief (BPR) and Agricultural Property Relief (APR), which took effect from 6 April 2026.

These reliefs have historically formed a key part of inheritance tax planning, allowing qualifying business and agricultural assets to be passed on with reduced — and in some cases no — inheritance tax liability.

Upcoming changes from April 2029 are set to reduce the tax and National Insurance advantages of salary sacrifice pension schemes, particularly for employers. Businesses may face higher costs and will need to reassess remuneration strategies, pension structures, and overall benefits packages. While details are still emerging, early planning—such as reviewing current arrangements and modelling potential impacts—will help employers adapt effectively.

From April 2028, owners of higher-value residential properties may face an additional council tax surcharge under proposed changes currently under consideration. While full details are yet to be confirmed, the move signals a broader shift towards taxing property wealth more progressively, particularly in areas such as London and the South East where property values have risen significantly. This change forms part of a wider trend in property taxation, including increased scrutiny of second homes and evolving stamp duty rules.

As we enter the 2026/27 tax year, the UK tax environment continues to evolve in ways that affect not only how much tax is paid, but how businesses are structured, how wealth is preserved and how long-term decisions should be approached. A number of changes taking effect from April 2026 are particularly significant for business owners, landlords, investors and families with intergenerational wealth considerations. While many of the headline changes will be familiar to those following recent Budgets and fiscal announcements, their practical impact is now beginning to crystallise.

The Chancellor announced her 2025 Autumn Budget Statement on Wednesday 26th November. Ward Williams Chartered Accountants shares the highlights of the announcement.

Ward Williams’ specialists share expert analysis of the Autumn Budget 2025, exploring the key tax changes, business measures, and personal finance updates. Learn what the announcements mean for your business strategy, tax planning, and future growth.

Experts at Ward Williams provide a comprehensive analysis of the Autumn Budget 2025, highlighting opportunities and challenges in the evolving fiscal landscape. Discover how businesses can navigate these changes effectively.

Experts at Ward Williams Chartered Accountants provide a comprehensive analysis of the Autumn Budget 2025, highlighting opportunities and challenges in the evolving fiscal landscape. Discover how individuals can navigate these changes effectively.

Following our Chancellor, Rachel Reeves, Autumn Budget statement, on Wednesday 26th November 2025, we detail all the announcement details for you to digest. 

Autumn Budget 2025 – What it means for start-ups & scale-ups Delivered 26 November 2025(For founders, early-stage teams, pre-seed to Series C, and fast-growth ventures) The Autumn Budget introduces new incentives for investment and talent retention — but also rising tax pressures that founders should plan for early. Here’s the clearest overview of what matters to young an ...