Caroline Miller

Welcome to the June edition of In Trust. As we move further into the 2025/26 tax year, this edition focuses on the importance of forward planning — particularly in light of the government’s proposed inheritance tax reforms in respect of agricultural property relief (“ APR ”) and business property relief (“ BPR

On 21 July 2025, the government published draft legislation confirming that the Finance Act 2025/2026 will include the reforms to inheritance tax (“ IHT “) reliefs for agricultural property (“ APR “) and business property (“ BPR “) as first announced in the Autumn Budget 2024.

Author: By Assistant Headmaster David Ernst, with photos courtesy of Veritas

Introduction Tobacco endgame strategy includes policies to end the tobacco epidemic. As tobacco smoking prevalence is higher among people with mental health conditions (MHC), understanding the impact of rigorous tobacco control strategies for this group is critical. This study examined support for five tobacco control strategies among people with MHCs: increasing tobacco product tax, reducing tobacco retail locations, ending tobacco sales in alcohol-licensed venues, limiting retailers to one tobacco point of sale and reduced nicotine in smoked tobacco.Methods Cross-sectional surveying of a representative sample of 3006 South Australians in 2021 aged ≥15 years included demographic, tobacco control strategy, smoking status and mental health indicators. Multivariable logistic regression was used to examine the influence of mental health on strategy support.Results Support was high for all tobacco control strategies, highest for reducing nicotine content (80.4%) and lowest for increasing tobacco tax (67.2%). Support for increased tobacco tax was lower among people with MHCs than for those without by 7.8% (aged 18+ years) to 9.5% (aged 15+ years). People who smoked had significantly lower support for all strategies, and smoking status and MHC did not interact in influencing support.Conclusions Support for tax-focused strategies was lower among people with MHCs. Retail and product-focused strategies may support equity in public acceptability of tobacco control action. Policy-makers must aim to maximise tobacco endgame support from populations most impacted by tobacco harms when implementing tobacco control strategies. Tax-focused approaches might be enhanced with consultation and advocacy for people with MHCs.Data may be obtained from a third party and are not publicly available. This work was conducted with data collected for Cancer Council SA and the South Australian Health and Medical Research Institute via research agreement with SA Health. The full items bank can be requested from SA Health and data from Preventive Health SA.

The city’s warm-weather calendar also includes the Chelsea Farmer’s Market, running Saturday mornings from May 2 through Aug. 1, and ChelseaFest and the Big KaBoom on June 27, an annual Fourth of July celebration that features live music, food trucks and what the city describes as one of the largest fireworks shows in Alabama.

The Chelsea City Council meets at Chelsea City Hall on Tuesday, May 5, 2026.

TDR Building is asking the Chelsea City Council to rezone 14.5 acres off Mimosa Cirlce in the Windstone West subdivision off Shelby County 36 from an agricultural residential district to an R-2 residential district to allow for the construction of at least 14 more homes.

HighPointe Properties is seeking to rezone 28 acres along U.S. 280 next to Forest Parks for 20 new homes.

Developer Richard Yerger withdrew his request to rezone 33 acres off Shelby County 11 for a new 53-home subdivision before a public hearing could be held w

Father's Day is coming up on Sunday, June 21. Whether you're looking for the perfect gift idea or a fun place to take dad, we have you covered!