questionText: To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of implementing a clawback mechanism into the proposed changes to APR and BPR.
answerText: The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advant...
heading: Agriculture and Business: Inheritance Tax