Tax, a new landscape: Agricultural Property Relief and Business Property Relief

Research output: Contribution to journal › Editorial

Abstract

Yvonne Evans explores the new rules on Agricultural and Business Property Relief which take effect for deaths on or after 6 April 2026.

Original language	English
Journal	Journal of the Law Society of Scotland
Publication status	Published - 7 Apr 2026

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title = "Tax, a new landscape: Agricultural Property Relief and Business Property Relief",

abstract = "Yvonne Evans explores the new rules on Agricultural and Business Property Relief which take effect for deaths on or after 6 April 2026.",

author = "Yvonne Evans",

note = "{\textcopyright} 2026",

year = "2026",

month = apr,

day = "7",

language = "English",

journal = "Journal of the Law Society of Scotland",

issn = "0458-8711",

}

TY - JOUR

T1 - Tax, a new landscape

T2 - Agricultural Property Relief and Business Property Relief

AU - Evans, Yvonne

PY - 2026/4/7

Y1 - 2026/4/7

N2 - Yvonne Evans explores the new rules on Agricultural and Business Property Relief which take effect for deaths on or after 6 April 2026.

AB - Yvonne Evans explores the new rules on Agricultural and Business Property Relief which take effect for deaths on or after 6 April 2026.

M3 - Editorial

SN - 0458-8711

JO - Journal of the Law Society of Scotland

JF - Journal of the Law Society of Scotland

ER -