Barry McDonough

Barry McDonough’s articles from Arthur Cox are most popular: in Switzerland Arthur Cox are most popular: within Antitrust/Competition Law and Law Department Performance topic(s) The inheritance tax (“IHT”) landscape for business owners changed significantly on 6 April 2026 following the reforms to Business Property Relief (“BPR”) and Agricultural Property Relief (“APR”).

Arthur Cox are most popular: within Law Department Performance, Litigation, Mediation & Arbitration and Antitrust/Competition Law topic(s) Preparing for the 2026 relief cap and its impact on farms, family businesses and succession planning For those with business and farming interests in Northern Ireland, from 6 April 2026, important changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) will take effect.

For those with business and farming interests in Northern Ireland, from 6 April 2026, important changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) will take effect. While these reliefs will continue to play a central role in inheritance tax planning for family businesses and farming families, the introduction of a cap on full relief represents a meaningful shift in how succession planning needs to be approached.