Protecting the Legacy: Managing the £2.5m IHT Relief Cap in 2026

Protecting the Legacy: Managing the £2.5m IHT Relief Cap in 2026

For established property families and business owners, 6 April 2026 marks a significant change in the inheritance tax (IHT) landscape. The government has introduced a new combined cap of £2.5 million on 100% Agricultural Property Relief (APR) and Business Property Relief (BPR). Understanding how this cap interacts with your...

The Institutional Shift: Why BTR and PBSA are the 2026 “Living Sector” Winners

The first quarter of 2026 has witnessed a massive influx of institutional capital into the UK’s living sectors, with investment volumes reaching £2.5bn—a staggering 74% increase year-on-year. As private landlords grapple with the Renters’ Rights Act, institutional investors are doubling down on Build-to-Rent (BTR) and Purpose-Built Student Accommodation (PBSA)....