Sarah Jane Boon and Julia Cox write for Tax Adviser on safeguarding family wealth and the role of pre- and post-nuptial agreements
With changes to Agricultural and Business Relief set to come into force in April 2026, the traditional approach of passing assets on death has become less viable for farmers and business owners.
Now, families are being driven to transfer assets sooner than anticipated, prompting critical questions about how to protect these “crown jewel” family businesses, farms, or inherited assets from potential division in the event of divorce.
Sarah Jane Boon, Family Partner and Julia Cox, Private Client Partner, write for Tax Adviser on how best to safeguard family wealth and the role of pre- and post-nuptial agreements.
In the article they discuss:
- What are pre-nuptial and post-nuptial agreements?
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The impact of changing tax rules
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Why post-nups shouldn’t be overlooked
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What can and cannot be included in prenups and postnups
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Tax considerations
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Practical considerations
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Planning for the future
Read the full piece in Tax Adviser here (page 13).
