“Asserts 100% relief on the first £2.5m of combined agricultural and business property, with 50% relief above that amount per individual.”

• The UK government's Autumn Budget 2024 established a £1 million per-person cap for 100% Agricultural and Business Property Relief, with 50% relief applying to amounts above that threshold.
• The claim incorrectly states the cap as £2.5 million, contradicting official Treasury and HMRC guidance.

The UK government's Autumn Budget 2024 established a £1 million per-person cap for 100% Agricultural and Business Property Relief, with 50% relief applying to amounts above that threshold. The claim incorrectly states the cap as £2.5 million, contradicting official Treasury and HMRC guidance.