Three in four advisers report rise in business relief solutions use

Ahead of inheritance tax changes

Jen Frost
clock • 2 min read

Advisers’ clients are increasingly looking to business relief (BR) solutions as they plan for inheritance tax (IHT) changes ahead of next April, Downing research has found.

Downing's survey of 100 UK financial advisers showed that 76% reported a rise in the proportion of clients using BR solutions for IHT planning. Of these, 8% identified a substantial increase. Approaching six out of ten (59%) of advisers estimated that between 20% and 30% of their clients use BR for IHT planning, with more than two out of five (41%) estimating this at 10% to 20%. Chancellor Rachel Reeves unveiled business relief changes in last year's Autumn Budget. Under new rules, from April 2026 unquoted BR assets and agricultural relief assets will have a 100% IHT relief £1m ...

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