Tom Warner on Muck Rack

Tom Warner

Verified
United Kingdom
As seen in: S&P Global, Thrive Global, Lexology, Proactive Investors, SWLondoner, Proactive Investors Australia, The Wildlife Trust for Beds, Cambs & Northants, Video Librarian, Data Transmission Podcast (Podcast)
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Articles

Balfour and inheritance tax relief

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By Tom Warner Verified, Laura Webster Verified
| swgroup.com
What is the Balfour test, and are there still tax planning opportunities following the significant IHT reforms introduced in the 2024 Budget? Lord Balfour died in 2003, but over 20 years later the effects of the business property relief (BPR) claim made by his executors still impacted inheritance tax (IHT) planning for others. Lord Balfour held his entire estate within a partnership.
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A Budget for the country? | S&W Group

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By Tom Warner Verified
| swgroup.com
Changes to agricultural property relief and business property relief will be modified to make it possible for any unused £1 million allowance to be transferred to a surviving spouse or civil partner, even where the first death is before the introduction of the new rules on 6 April 2026.
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Corporate Support

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By Brian Colin Eversham, Tom Warner Verified, Jonny Easter
| The Wildlife Trust for Beds, Cambs & Northants
Support us Corporate Support If your business wants to help local wildlife, invest in the local community and contribute to a healthier environment, then you will benefit from a relationship with the Wildlife Trust for Bedfordshire, Cambridgeshire & Northamptonshire. For more information and to discuss how your business can support the Trust, please contact a memberof the Corporate team or complete our form below. Does your organisation want to make a positive impact on the environment?
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