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.

UK Non-Dom Inheritance Tax U-Turn: What High-Net-Worth UK Residents Need To Know Now

The UK government is reportedly reconsidering aspects of the newly implemented non-UK domiciled (non-dom) tax reforms: extending UK Inheritance Tax (IHT)...

United Kingdom Tax

HL

Hunters

Staying Behind But Planning Ahead: Tax Efficient Planning When Non-Doms Leave The UK But Their Children Remain

Following the recent tax changes in the UK, there has been a wave of non-doms leaving the UK in search of more tax friendly jurisdictions. But for many their children have strong ties to the UK, in many cases having been born or raised and educated here and, in most cases, having British nationality.

United Kingdom Tax

WL

Withers LLP

Happy New Job And Happy New Tax Year?

Jeremy started his new position with Anthony Gold on April 1st and the new Tax year started four days later. Here he highlights what's changed and what hasn't. If you think you need advice on the issues raised...

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Liam Payne's Tragic Death… But What Of His Wishes?

In October 2024, the world was shocked by the untimely death of singer and former One Direction star Liam Payne at the age of just 31. Soon after, it emerged that Payne had died without making a Will...

United Kingdom Family

AG

Anthony Gold Solicitors LLP

Long Term Residence And Its Importance For UK Inheritance Tax (IHT) Purposes

United Kingdom Tax

BH

Boodle Hatfield

Making Lifetime Gifts: How To Give Without Paying More Inheritance Tax

United Kingdom Tax

HC

Herrington Carmichael

A Transatlantic Opportunity – Why US Clients Are Embracing The UK TRF

SI

Sentient International Limited

A Lucky Escape For Tenant Farmers From The New Inheritance Tax Rules?

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Over Half Of UK Adults Financially Dependent On Receiving An Inheritance

United Kingdom Family

HL

Hunters

Planning For The Future When You Have A Blended Family

United Kingdom Family

HL

Hunters

Doom Or Boom? Why Trusts Still Matter In A Post-Domicile World

United Kingdom Tax

SI

Sentient International Limited

Government's Consultation On Agricultural And Business Property Reforms: How Will This Affect Inheritance Tax?

United Kingdom Tax

HL

Hunters

George Foreman – Who Is Set To Inherit His Grill Empire?

United Kingdom Family

HC

Herrington Carmichael

Non-Dom Alternatives

E

Eptalex Law Firm LLP

UK To Tighten Immigration Rules: Highlights From The 2025 White Paper

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

Energy And Infrastructure – Biofuels (Video)

United Kingdom Energy

TS

Travers Smith LLP

In Conversation With Kevin Nash: The LCIA And The Future Of Institutional Arbitration (Podcast)

United Kingdom Litigation

KL

Herbert Smith Freehills Kramer LLP

S5:E10 – Kate Rose: Seeing The Beauty In Everything With TUTTI & CO (Video)

United Kingdom Commercial

SO

Square One

Understanding The Employment Rights Bill: A New Era For Employers, Employees And Workers (Video)

United Kingdom Employment

AG

Anthony Gold Solicitors LLP

Former Non-Doms Dropping Private Club Memberships: Act In Haste, Repent At Leisure

It has recently been reported that former UK non-domiciliaries who have ceased to reside in the UK following the abolition of the remittance basis are also abandoning their private members clubs on the strength of advice that to do so will shore up their non-UK tax resident status

United Kingdom Tax

WL

Withers LLP

A Brave New World (Of Succession Planning) Following The October 2024 Budget?

Much has been said and written about the new Inheritance Tax (IHT) rules announced by the Chancellor in her October 2024 Budget.

United Kingdom Family

Sa

Shepherd and Wedderburn LLP

Who Pays Inheritance Tax In The UK When Some Shares Are Exempt And Others Are Not?

Re Ratcliffe [1999] settled the interrelationship between standard residuary bequests and the incidence of inheritance tax following the aberration of Benham's Will Trusts [1995].

United Kingdom Tax

WL

Withers LLP

The UK's New IHT Regime: Good News For British Ex-pats

The changes to the UK's new inheritance tax (IHT) regime, which were announced in Autumn 2024 Budget, potentially open significant opportunities for British ex-pats living around the world from 6 April 2025.

United Kingdom Tax

TS

The Sovereign Group

Estate Planning For Farmers: Essential Strategies For Protecting Your Family Farm

United Kingdom Tax

S

Stronachs

Changes To Inheritance Tax Liability

United Kingdom Tax

BM

Buss Murton

The Benefits Of Marriage For Your Will And Inheritance Tax Position

United Kingdom Family

HC

Herrington Carmichael

Understanding The Proposed Changes To Inheritance Tax Relief For Agricultural And Business Property

United Kingdom Tax

WS

Wrigleys Solicitors

The Legal Side Of Love: Inheritance Rights For Cohabitating Partners

United Kingdom Family

HL

Hunters

Excluded Property Trusts: Key Changes And Urgent Actions

United Kingdom Tax

TS

The Sovereign Group

The Inheritance Tax Consultation On Agricultural And Business Property Relief

United Kingdom Tax

M

Macfarlanes LLP

The Government Opens Its Consultation On Agricultural And Business Property Reforms

United Kingdom Real Estate

HL

Hunters

Confidence In Economy Among Wealthy Britons Falls To Record Low

United Kingdom Tax

SW

Spencer West

Inheritance Tax For Farmers – A Changing Landscape

United Kingdom Tax

S

Stronachs

The Inheritance Tax Consultation On Agricultural And Business Property Relief

In their current form, agricultural property relief (APR) and business property relief (BPR) provide relief from inheritance tax (either at 50% or 100%) in respect of eligible business or agricultural property.

United Kingdom Tax

M

Macfarlanes LLP

The Government Opens Its Consultation On Agricultural And Business Property Reforms

On 27 February 2025, the government opened its technical consultation on the changes which will affect the inheritance tax liability of trusts containing assets...

United Kingdom Real Estate

HL

Hunters

Confidence In Economy Among Wealthy Britons Falls To Record Low

Confidence among high-net-worth individuals in the UK has hit a record low, dropping from 84% to 48% in six months, according to the Saltus Wealth Index Report.

United Kingdom Tax

SW

Spencer West

Inheritance Tax For Farmers – A Changing Landscape

Changes announced in the 2024 Autumn Budget will bring significant restrictions to Inheritance Tax relief for farmers and landowners. These changes will affect the ability to pass family farms and businesses...

United Kingdom Tax

S

Stronachs

Your Questions Answered: How Can A Trust Be Used To Support A Vulnerable Person?

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Estate Planning For Blended Families: Challenges And Solutions

Valentine's day is upon us; love is in the air, and so what better time than to commit to the most romantic act there is and make provision for those you love in your Wills.

United Kingdom Family

HC

Herrington Carmichael

The Budget And What Next For Farming Families? – Part 2

For some farming families, the mantra of passing down assets well before death has been something that they have practised for years. That continues to be attractive – if one is faced...

United Kingdom Tax

BM

Buss Murton

Domicile vs Residence: Understanding The Current Rules And The Upcoming Changes In 2025

As expected the Government has followed through with their plans to abolish the current tax rules for non-domiciled individuals...

United Kingdom Tax

HC

Herrington Carmichael

Unused Pension Benefits Subject To IHT From April 2027: What Are The Changes?

On 30 October 2024, the Chancellor delivered one of the most radical Budgets in recent memory. As had been widely predicted, inheritance tax (IHT) was a prime target.

United Kingdom Family

WL

Withers LLP

Inheritance Tax And Equity Release – Part 2

United Kingdom Tax

BM

Buss Murton

Inheritance Tax And Equity Release – Part 1

United Kingdom Tax

BM

Buss Murton

The Finance Act 2025 – Implementation Of The Reforms To The Taxation Of Non-UK Domiciliaries

M

Macfarlanes LLP

The Government's October Budget 2024: Inheritance Tax, Wills And Those Who Need To Review Their Wills.

United Kingdom Family

BM

Buss Murton

October Budget: Changes To Pensions And The Impact That Has On Those Leaving 10% Of Their Estate To Charity

United Kingdom Tax

BM

Buss Murton

Budget Bingo – The Results Are In!

United Kingdom Tax

BM

Buss Murton

The Budget And What Next For Farming Families? – Part 1

United Kingdom Family

BM

Buss Murton

How Will The Latest Inheritance Tax Changes Impact Farming Businesses For The Next Generation?

United Kingdom Tax

HL

Hunters

Why You Need A Solicitor For Your Will: Lessons From Recent Crew & Anor V Oakley & Ors Case

United Kingdom Family

PB

Parker Bullen

Strategic Decisions Under Pressure: A Guide To Navigating Quick Business Acquisitions

United Kingdom Tax

D

Devonshires

Changes In The UK Taxation For High-Net-Worth Individuals

LL

LINDEMANNLAW

2024 Budget: Key Changes And The Implications For Individuals And Businesses

United Kingdom Tax

PB

Parker Bullen

Inheritance Tax Changes For Farmers – How Can They Prepare?

United Kingdom Tax

HL

Hunters

Update United Kingdom (UK): Contemplated Changes To The 'Non Dom' Regime

United Kingdom Tax

FG

Flick Gocke Schaumburg

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose 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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