What the business, farm and pensions changes means for wills, variations of estates and lifetime planning and how might probate work need to change?

This webinar takes stock of these major developments:-

1. Agricultural and Business Property Relief (APR/BPR):  With the new limits on 100% relief now in place, in Finance Act 2026, what changes are needed in will drafting (and variations) to maximise the benefits of the 100% relief allowance; and in tax planning in estates and lifetime planning? When to use (or not rely on) the transferable 100% allowance? How best to use the Nil Rate Band and any Transferable (TNRB) or Residence NRB (RNRB)?

2. Pensions: Solicitors need to make the most of the year to plan for the changes in April 2027, and their major effect on probate work, so what are the key changes and issues? The primary legislation, issued a year ahead so what have to plan, includes crucial details for estate administration – huge implications for lawyers about how it will work, and how firms will need to gear up for this. We also have new planning to explore with clients on wills, trusts and IHT mitigation.

John Bunker brings his experience co-leading, with Emma Chamberlain, the Chartered Institute of Taxation (CIOT)’s group on IHT on Pensions, including liaison with HMRC and giving evidence to the House of Lords sub-Committee in October 2025.

Speaker: John Bunker

JOHN BUNKER LL.B CTA TEP is a freelance lecturer and Consultant Solicitor & Chartered Tax Adviser with Irwin Mitchell LLP. John is co-Editor (& author of 1/3) of the Law Society’s IHT Planning Handbook and now co-editor of Bloomsbury’s Practical Inheritance Tax Planning (with Mark Mclaughlin).

With extensive experience specialising in wills, trusts, estate and tax planning, John serves on HMRC’s Capital Taxes Liaison Group, and TRS and IHT on Pensions sub-groups; and on the CIOT’s Private Client (UK) committee, which he Chaired for 3 ½ years until Sept 2021, and TACT’s Private Trusts Committee. He co-leads the CIOT group on IHT on pensions and represented CIOT in giving evidence to the House of Lords Finance Bill sub-committee.

John created a training / know-how role for Thomas Eggar, in 2012 after 23 years as a partner, now developed within Irwin Mitchell’s national Private Client team. Alongside this John developed external training work in a freelance capacity. He brings enthusiasm for his subject, seeking to illuminate technical details with practical insight, to training for CIOT and STEP nationally, branches of STEP, CIOT, SFE/ALL, local law societies and the Law Society, as well as Professional Conferences, MBL and individual firms.

To sign up, please email Alice.wylie@sussex-law.co.uk