Succession Planning

Inheritance Tax Changes and Succession

Inheritance Tax reforms coming into effect from April 2026 will change how Agricultural Property Relief (APR) and Business Property Relief (BPR) apply, making succession planning a more urgent consideration for farming businesses.…

SAC Consulting
16/04/2026

Succession Planning for Crofters

Passing on your croft or planning for the future can be challenging, but early conversations, a clear will, and a Power of Attorney can help protect the future of your croft.…

SAC Consulting
14/10/2025