STEP WoE AGM followed by talk on the APR landscape post 2024 Autumn Budget

STEP West of England are delighted to welcome Chris Erwood who will be talking about the impact of the Autumn Budget on Agricultural Property Relief with regards to inheritance tax.

The talk will fall into three parts:

1. Setting the scene

2. Post April 2026 landscape

3. Managing client expectations

And will cover the following:

• Farming defined
• Overview of current APR conditions
• Problem areas – occupation, the farmhouse, land management, winding down, farming companies
• Clawback rules
• Borrowing
• APR and trusts
• Digest of Budget proposal – delayed implementation, wriggle room, trust impact, death impact
• Managing client expectations
• Illustrative example form

Chris is a former Tax Director of a national Stockbroker prior to setting up own company to serve demerged stock-broking and private client tax base. She is a highly qualified tax practitioner with 35+ years practical experience in the field of taxation reflecting a balanced mix of HMRC, Big 4 Accountancy and FTSE100 Industry background.

Chris is also a popular circuit lecturer to both the professional and client audience, regular contributor to technical journals, Expert witness/consultant to the legal/accountancy/tax professional circuit. Published technical author in specialist field of IHT, Estate and (onshore/offshore) Trust taxation of the HNWI.

This event qualifies for 3 hours CPD (CPD reference will need to be requested).

STEP Members, £20 for Non-Members.

Registration from 1:00pm with the AGM to begin at 1:30pm, and the talk then at 2pm. There will be a tea/coffee break and the talk will end at 5pm.

We hope to see you there!

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