Savings for disabled people: the case for a simpler approach
For many disabled people, and for those who support them, the ability to build up savings can be critical....
Inheritance tax and trusts
Inheritance tax and trusts
Preserving heritage: a changing inheritance tax landscape
Heritage estates do not fit neatly into the UK’s inheritance tax framework.
Mixed-use stamp duty land tax: history of commercial abuse
There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to margin...
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The farmer’s wife: the impact of relationship status
Just before Christmas, the government announced that, with effect from 6 April 2026, agricultural property relief (APR) ...
Pension death benefits: estate planning
At the 2024 Budget, the government announced that from 6 April 2027 inheritance tax would be extended to cover most pens...
Trusts and settlements: gifts with reservation of benefits
This article concludes our series on the inheritance tax reforms introduced by Finance Act 2025, turning to one of the a...
Long-term residence: the new key inheritance tax status
In the second part of this series on inheritance tax, we outline the significant changes to UK inheritance tax rules eff...
Pensions and inheritance tax: revisiting assumptions
The government’s draft legislation on the inheritance tax treatment of pensio
Inheritance tax: an era of change for lifetime gifting
With the Autumn Budget due on 26 November 2025, tax advisers across the UK are preparing for what could be (in combinati...
Reform of APR and BPR: a new era for trust planning?
The history of inheritance tax can be traced back well over a century, and for much of that time death duties posed chal...