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After the rush of Christmas trading, year-end deadlines and festive distractions, many Northern Ireland business owners finally get a moment to pause. It’s the ideal time to step back, look at the bigger picture, and reset before the year gathers pace.

A financial reset in January isn’t about dramatic change or reacting to headlines. It’s about clarity, control and confidence — and putting the right foundations in place early.

From April 2026, proposed changes to Agricultural Property Relief (APR) and Business Property Relief (BPR) could have a significant and disproportionate impact on Northern Ireland farms and family-owned businesses.