United Kingdom: Inheritance Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

APR And BPR Relief Allowance Increased To £2.5 Million: What Does It Mean For Business Owners And Farmers?

Just two days before Christmas, the UK Government announced an increase in the threshold for 100% relief for APR and BPR of £2.5 million (up from £1 million as first announced on 30 October 2024, see here).

United Kingdom Family

WL

Withers LLP

10 Key Pensions Developments In 2026: How Many Will Affect You?

Here are our thoughts on the ten key pensions developments that scheme trustees and employers need to plan for in 2026.

United Kingdom Employment

AG

Addleshaw Goddard

A Welcome Boost: Inheritance Tax Relief Thresholds Raised For Farmers And Business Owners

For business owners and farmers, Environment Secretary Emma Reynolds has delivered an early Christmas present this year.

United Kingdom Tax

HL

Hunters

UK Pensions: Joint DB & DC Trustee Agenda - January 2026

Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date...

United Kingdom Employment

AO

A&O Shearman

How The Budget Influences Divorce, Financial Settlements And Family Wealth Planning

United Kingdom Family

BL

Buckles Law

Relocation, Relocation, Relocation…

United Kingdom Tax

GGI Global Alliance

Reform Of Housing Taxes Needs Long-term Planning

United Kingdom Tax

HL

Hunters

Stopping The Brain Drain: How The UK Government Should Rethink Its Strategy On Global Talent

United Kingdom Tax

WL

Withers LLP

Tax Efficiency And HMRC Compliance – The Rise Of Family Investment Companies

United Kingdom Tax

HL

Hunters

UK Pensions: What's New This Week? December 8, 2025

United Kingdom Employment

AO

A&O Shearman

Are You AIMing To Move To The Main Market?

United Kingdom Commercial

TS

Travers Smith LLP

Inheritance Tax: Gifting Smarter

United Kingdom Tax

HL

Hunters

How The 2026 Agricultural And Business Property Relief Changes Could Affect Your Estate

United Kingdom Family

PB

Parker Bullen

Trustee Quarterly Update

United Kingdom Employment

AG

Addleshaw Goddard

Employer Compliance Essentials: Navigating The UK Right To Work Check Scheme (Podcast)

United Kingdom Immigration

MB

Mayer Brown

#DigitalFrontiers Podcast: AI, Law And Technology Insights (Podcast)

United Kingdom Technology

BJ

Browne Jacobson

Episode 23: Mergerspresso - Christmas Special (Podcast)

United Kingdom Finance

AG

Addleshaw Goddard

Tech 10 – Episode 9: Gartner IT Symposium: Reflections And Tech Trends For 2026 (Video)

United Kingdom Technology

A

AlixPartners

When Can Social Care Legally Remove Your Children? (4 December 2025) (Video)

United Kingdom Family

DL

Duncan Lewis & Co Solicitors

2025 Autumn Budget

The Chancellor of the Exchequer Rachel Reeves presented her Autumn Budget to Parliament on Wednesday 26 November 2025, some key tax changes are...

United Kingdom Tax

N

Nazali

Autumn Budget 2025: What The Key Changes Mean For You, Your Family And Your Business

The Autumn Budget on 26 November 2025 introduces several measures that will influence the decisions individuals, families and businesses make over the coming year. Government announcements can feel overwhelming...

United Kingdom Tax

PB

Parker Bullen

2025 Autumn Budget: What Could It Mean For You?

The 2025 Autumn Budget has brought real changes for property owners, landlords, and families – but not the sweeping tax overhaul that many expected. While chancellor Rachel Reeves left stamp duty unchanged...

United Kingdom Tax

RB

Rothera Bray

Autumn Budget 2025: What Changes Are On The Horizon For Pensions?

In an effort to make the "tax system fairer and fit for the 21st century" the government announced that from 6 April 2029, pension salary sacrifice contributions will be capped at £2,000 per year.

United Kingdom Employment

BP

Burness Paull

Budget 2025 – £1 Million Allowance For Agricultural Property Relief And Business Property Relief Can Be Transferred Between Spouses

United Kingdom Tax

HL

Hunters

The Autumn Budget 2025: Private Client Perspective

United Kingdom Tax

M

Macfarlanes LLP

Budget 2025: Individuals & Families

United Kingdom Tax

BP

Burness Paull

General Tax Rise Predictions

United Kingdom Tax

BJ

Browne Jacobson

Lifetime Gifting Under Fire: What The Autumn Budget Could Mean For Your Estate Plan

United Kingdom Tax

HL

Hunters

FIG Regime: The UK's Tax Regime For New Residents

United Kingdom Tax

M

Macfarlanes LLP

Reforms To UK Inheritance Tax: The Move To A Residence-based Regime

United Kingdom Tax

M

Macfarlanes LLP

Reflections Ahead Of The UK Autumn Budget 2025

United Kingdom Tax

M

Macfarlanes LLP

Case Study: Navigating The UK's Inheritance Tax Challenges

Worldwide Commercial

DU

Dixcart UK

Assets In The UK And Inheritance Tax – Planning Opportunities Available For Certain Individuals

DG

Dixcart Group Limited

Reforms To UK Inheritance Tax: The Move To A Residence-based Regime

There have been major changes this year to the UK's tax regime for individuals with an international connection. Our separate article considers the abolition of the "non-dom" regime...

United Kingdom Tax

M

Macfarlanes LLP

Reflections Ahead Of The UK Autumn Budget 2025

The Government has confirmed that the next fiscal event will be held on Wednesday 26 November 2025. A weaker economic outlook is intensifying pressure on the public finances, leaving the Chancellor with unpalatable choices.

United Kingdom Tax

M

Macfarlanes LLP

Case Study: Navigating The UK's Inheritance Tax Challenges

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.

Worldwide Commercial

DU

Dixcart UK

Assets In The UK And Inheritance Tax – Planning Opportunities Available For Certain Individuals

It is important that UK inheritance tax is taken into careful consideration, in particular by individuals who have assets in the UK.

DG

Dixcart Group Limited

The Rise Of The Family Investment Company

United Kingdom Family

HL

Hunters

Inheritance Tax And Lifetime Gifting: Should You Act Before November's Budget?

With potential reforms to Inheritance Tax expected in November's Budget, individuals may wish to seek advice on lifetime gifting sooner rather than la...

United Kingdom Tax

WS

Wrigleys Solicitors

Inheritance Tax And Pensions Explained

Inheritance Tax (IHT) has always been a key consideration for families looking to pass on their wealth.

United Kingdom Tax

PB

Parker Bullen

Draft Finance Bill 2025-26: Inheritance Tax Provisions

The draft Finance Bill for 2025-26 was published on 21 July. In this article, we set out the key inheritance tax (IHT) measures in relation to agricultural and business assets included in the bill.

United Kingdom Family

BJ

Browne Jacobson

Inheritance Tax Planning For Rural Businesses: Where Are We Now?

With speculation mounting regarding the forthcoming 2025 Autumn Budget, it's worth revisiting the huge impact of last year's Budget on the rural sector.

United Kingdom Tax

BP

Burness Paull

Business Property Relief Is Changing, Here's What You Can Do

United Kingdom Tax

WL

Withers LLP

Big Changes To Pension And Inheritance Tax Rules Coming In 2027: What You Need To Know

United Kingdom Family

RB

Rothera Bray

Proposal Suggests Bringing LLP Members Within Scope Of Employer NICs To The Detriment Of Asset Management LLPs

United Kingdom Tax

D

Dechert

Suitable Structures And Jurisdictions For Setting Up A Family Office

United Kingdom Family

WL

Withers LLP

Draft Legislation Published Re IHT On Pension Death Benefits

United Kingdom Employment

AG

Addleshaw Goddard

Modernising Wills Law: What The Upcoming Reforms Mean For You

United Kingdom Family

WS

Wrigleys Solicitors

United Kingdom Tax

LS

Lewis Silkin

Sustainable Farming And Tax Relief: What's Changing In 2025?

United Kingdom Family

RB

Rothera Bray

UK Pensions: Joint DB And DC Trustee Agenda—September 2025

United Kingdom Employment

AO

A&O Shearman

Caroline Foulger Examines The 2027 IHT Changes And Why Families Must Act Early In WealthBriefing

United Kingdom Family

HL

Hunters

Private Client Partners Comment On Potential Inheritance Tax Changes

United Kingdom Tax

SW

Spencer West

How To Avoid The Tax Traps When Gifting Money To Children

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Caroline Foulger Examines The 2027 IHT Changes: Why Families Must Act Early In The WealthBriefing

United Kingdom Family

HL

Hunters

Caroline Foulger Outlines The Growing IHT Burden For Average Families In The FT Adviser

United Kingdom Tax

HL

Hunters

Family Investment Companies: A Solution For Long-term Wealth Preservation

United Kingdom Tax

WL

Withers LLP

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Latest Videos

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Challenging Lifetime Gifts And Lasting Powers Of Attorney (Video)

DS

DMH Stallard

Inheritance Tax In The UK: Is It Fit For Modern Life? (Video)

Sa

Shepherd and Wedderburn LLP

Family Investment Companies: Facts About FICS

BK

Berg Kaprow Lewis

Creating And Updating Your Will (Video)

RS

Russell-Cooke Solicitors

Qualifying Interests In Possession: Restating The Problem (Video)

WC

Wilberforce Chambers

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