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.

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

With effect from 6 April 2025, the UK's "non-dom" regime was abolished and replaced with a new four-year residence-based foreign income and gains (FIG) inpatriate regime.

United Kingdom Tax

M

Macfarlanes LLP

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

DG

Dixcart Group Limited

The Rise Of The Family Investment Company

United Kingdom Family

HL

Hunters

The Best Ways To Gift Money To Grandchildren

United Kingdom Tax

BL

Buckles Law

When The Trust Deed Goes Missing: Lessons From The High Court

United Kingdom Family

BL

Buckles Law

Your Questions Answered: How Do I Set Up A Trust To Protect My Assets?

United Kingdom Family

Sa

Shepherd and Wedderburn LLP

The Meaning Of Life (Lexgreen Services Ltd v HMRC)

United Kingdom Family

M

Macfarlanes LLP

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

United Kingdom Tax

WS

Wrigleys Solicitors

Inheritance Tax And Pensions Explained

United Kingdom Tax

PB

Parker Bullen

Draft Finance Bill 2025-26: Inheritance Tax Provisions

United Kingdom Family

BJ

Browne Jacobson

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

United Kingdom Tax

BP

Burness Paull

Happy Birthday To The Online Safety Act!

United Kingdom Privacy

LS

Lewis Silkin

Risks Of AI In The Workplace: Weaving Ethical Risks Into Your AI Governance

United Kingdom Technology

N

NAVEX

UK Immigration Update – Indefinite Leave To Remain ILR After 10 Years Residence

United Kingdom Immigration

TL

Thaxted Legal

ECCTA Explained: Global Reach Of The UK's Economic Crime And Corporate Transparency Act (Video)

United Kingdom Commercial

JD

Jones Day

The Space: Mental Health And Wellbeing - Episode Two (Podcast)

United Kingdom Healthcare

GW

Gowling WLG

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

As announced by the UK Government on 30 October 2024 ('Budget Day'), draft legislation has now been published confirming reforms to two key inheritance tax reliefs...

United Kingdom Tax

WL

Withers LLP

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

From 6 April 2027, the UK government will introduce one of the most significant shifts in pension and inheritance tax (IHT) policy in recent years. These changes could affect how much tax your loved ones pay...

United Kingdom Family

RB

Rothera Bray

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

A proposal to bring LLP members within the scope of Employer NICs could, if implemented, lead to significant additional taxation for members of LLPs operating in the asset management and other sectors.

United Kingdom Tax

D

Dechert

Suitable Structures And Jurisdictions For Setting Up A Family Office

The management of the wealth and affairs of ultra-high net worth individuals (UHNWIs) has evolved into a highly specialised industry, demanding tailored solutions for the preservation, growth, and intergenerational transfer of wealth.

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

Private Client Partners Comment On Potential Inheritance Tax Changes

Recent media reports have suggested the government is considering capping lifetime gifts as part of the Autumn Budget. The move is being discussed as a way to increase inheritance tax (IHT)...

United Kingdom Tax

SW

Spencer West

How To Avoid The Tax Traps When Gifting Money To Children

Intergenerational gifting is arguably at an all-time high and while gifting is, in some circumstances, a sensible step to take, wealth should be released in a tax efficient manner, bearing in mind individual circumstances.

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

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

Caroline Foulger, Partner in our Private Client department, outlines the significant changes to UK Inheritance Tax (IHT) coming into effect from April 2027.

United Kingdom Family

HL

Hunters

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

Caroline Foulger, Partner in our Private Client department, highlights that while the introduction of the transferable nil rate band in 2007 and the residence nil rate band in 2017...

United Kingdom Tax

HL

Hunters

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

United Kingdom Tax

WL

Withers LLP

IHT Instalment Options

Government announces extension to interest-free inheritance tax instalment option for all qualifying assets.

United Kingdom Family

WS

Wrigleys Solicitors

Inpatriates And Carried Interest

While the HM Treasury call for evidence is focused on the design of the future UK carried interest rules, the interaction of those rules with the taxation of inpatriates is equally important.

United Kingdom Tax

M

Macfarlanes LLP

What's Happening In Pensions - Issue 117 (Podcast)

Pensions Schemes Bil: The Pension Schemes Bill has been introduced to Parliament and published. It includes content affecting DB schemes, DC schemes (including master trusts) and the Local Government Pension...

United Kingdom Employment

TS

Travers Smith LLP

UK Tax Round Up

Welcome to July's edition of our UK Tax Round Up. Apart from the draft legislation and accompanying material released on 21 July as part of "L-Day" (legislation day)...

United Kingdom Tax

PR

Proskauer Rose LLP

Vulnerable Individuals: How Can Trusts Support Them

United Kingdom Commercial

HL

Hunters

Leaving A Legacy: How To Leave Money To Charity In Your Will And The Impact On Inheritance Tax

United Kingdom Family

PB

Parker Bullen

Inheritance Tax On Pensions: Further Clarifications Following Technical Consultation

United Kingdom Tax

HL

Hunters

Legislation Day – Points To Note For Private Clients

United Kingdom Tax

M

Macfarlanes LLP

Inheritance Tax On Pension Death Benefits – Revised Proposals

United Kingdom Tax

MB

Mayer Brown

Is Your Portuguese NHR Coming To An End? Have You Considered Cyprus?

United Kingdom Commercial

DG

Dixcart Group Limited

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

United Kingdom Tax

HL

Hunters

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

United Kingdom Tax

WL

Withers LLP

Happy New Job And Happy New Tax Year?

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

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

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

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Latest Videos

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Challenging Lifetime Gifts And Lasting Powers Of Attorney (Video)

DS

DMH Stallard

Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

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

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