This article concludes our series on the inheritance tax reforms introduced by Finance Act 2025, turning to one of the areas most significantly affected by the shift to a residence-based regime
At the 2024 Budget, the government announced that from 6 April 2027 inheritance tax would be extended to cover most pension death benefits.
Just before Christmas, the government announced that, with effect from 6 April 2026, agricultural property relief (APR) and business property relief (BPR) would be capped – referred to in the d
In a Budget where most announcements were widely speculated on beforehand, one surprise in Budget 2025 came in the form of a change to the capital gains tax relief (CGT) for sales to employee owner
In the second part of this series on inheritance tax, we outline the significant changes to UK inheritance tax rules effective from April 2025, focusing on the replacement of domicile with long
The government has committed to a target of building 1.5 million new homes by the end of this parliament and announced land, regulation and financing reforms to support small and medium-sized e
The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes
The CIOT responded to the government’s consultation on the efficacy of Land Remediation Relief (LRR), the objective of which is to incentivise the regeneration of brownfield land.
With the Autumn Budget due on 26 November 2025, tax advisers across the UK are preparing for what could be (in combination with the 30 October 2024 Budget) the most significant overhaul of the
The history of inheritance tax can be traced back well over a century, and for much of that time death duties posed challenges for the continuity of family farms and businesses.
