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.

Charitable Gifts In Wills – The 'Hidden' New Inheritance Tax ('IHT') Trap

Many testators wish to include a legacy to charity in their wills. Gifts to charity benefit from a full exemption from IHT provided they satisfy certain conditions, and may even lead to a reduction...

United Kingdom Family

WL

Withers LLP

APR And BPR Reform: Useful Improvements, But No General U Turn

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

United Kingdom Tax

M

Macfarlanes LLP

Leaving A Gift To Charity In Your Will

Leaving a gift to charity in your Will is a meaningful way to support causes close to your heart long after you're gone. Whether you want to support medical research, animal welfare, education, or your local community...

United Kingdom Family

RB

Rothera Bray

The Spring Statement Was Delivered To The UK Parliament Yesterday (3 March 2026) By The Chancellor Of The Exchequer, Rachel Reeves.

The Chancellor had previously pledged to hold only one "fiscal event" each year (at the Autumn Budget), and so the Spring Statement was widely expected to be a low-key affair.

United Kingdom Tax

M

Macfarlanes LLP

Promises, Promises And Proprietary Estoppel

United Kingdom Tax

IG

IR Global

UK Pensions: Joint DB And DC Trustee Agenda Update—March 2026

United Kingdom Employment

AO

A&O Shearman

UK Pensions: DC Trustee Agenda Update—March 2026

United Kingdom Employment

AO

A&O Shearman

Gearing Up In A Challenging Legislative Environment For The Rural Sector

United Kingdom Real Estate

Sa

Shepherd and Wedderburn LLP

The Autumn Budget 2025: Key Changes To IHT And CGT

United Kingdom Tax

WS

Wrigleys Solicitors

Are Employee Ownership Trusts Still Worth Considering As An Exit Strategy After The Budget?

United Kingdom Employment

Sa

Shepherd and Wedderburn LLP

Major Changes To Pensions And Inheritance Tax From April 2027: Implications For Charitable Giving

United Kingdom Employment

WB

Womble Bond Dickinson

HMRC Issue One To Many Letters Prompting Inheritance Tax (IHT) Compliance

United Kingdom Technology

AG

Addleshaw Goddard

Offsetting Your Tax Liability By Gifting Assets To The Nation

United Kingdom Tax

HL

Hunters

Recognising The Difference Between Grazing Licences And Tenancies

United Kingdom Real Estate

BL

Buckles Law

Court Rulings On "Fair" Treatment Of Creditors Reshape UK Restructuring Landscape (Podcast)

United Kingdom Insolvency

AO

A&O Shearman

COP30: What Were The Key Outcomes?

Worldwide Environment

TS

Travers Smith LLP

Corporate Finance Soundbite: Mergerspresso - Episode 26: Stock Drop Claims (Podcast)

United Kingdom Commercial

AG

Addleshaw Goddard

FCA Publishes Further Information On Its Approach To The UK's New Cryptoasset Regime

United Kingdom Finance

BC

Bryan Cave Leighton Paisner

Antitrust And Competition Technology Year In Review 2025

United Kingdom Anti-trust

GP

Goodwin Procter LLP

The Importance Of Mediation In Inheritance Disputes

Mediation plays a crucial role in inheritance disputes by offering a confidential, flexible and cost-effective alternative to litigation. In emotionally charged situations involving family dynamics...

United Kingdom Family

BL

Barnes Law

New Inheritance Tax Rules For Farms: £2.5 Million Relief Cap Explained

Changes are coming to inheritance tax (IHT) for agricultural and business assets. After strong pushback on the original £1 million cap announced in the Autumn 2024 Budget, the Treasury has revised its plans.

United Kingdom Family

RB

Rothera Bray

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

United Kingdom Tax

HL

Hunters

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

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

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

Family Investment Companies (FICs) have become an increasingly popular tool for families seeking a tax-efficient way to manage and transfer wealth.Establishing a FIC is a strategic move for long-term...

United Kingdom Tax

HL

Hunters

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

Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions.

United Kingdom Employment

AO

A&O Shearman

Are You AIMing To Move To The Main Market?

In this article we examine why many AIM companies are seeking to do so now, some of the benefits of stepping up, and how Travers Smith can help you if you are considering a move.

United Kingdom Commercial

TS

Travers Smith LLP

Inheritance Tax: Gifting Smarter

The Times reported today that in 2022-23 14,030 lifetime gifts were liable to Inheritance Tax (IHT) on the death of the donor.

United Kingdom Tax

HL

Hunters

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

United Kingdom Family

PB

Parker Bullen

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

In her Budget speech on 26 November 2025, the Chancellor, Rachel Reeves, announced that the £1 million allowance for agricultural property relief (APR) and business property relief...

United Kingdom Tax

HL

Hunters

The Autumn Budget 2025: Private Client Perspective

Having announced the largest package of tax rises in decades at last year's Budget, the Chancellor promised that this had been a "once in a parliament" event...

United Kingdom Tax

M

Macfarlanes LLP

Budget 2025: Individuals & Families

The hotly anticipated Budget was finally announced yesterday, after much speculation and media noise. Rachel Reeves' statement was somewhat overshadowed...

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

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

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Latest Videos

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UK Autumn Budget 2024 - Key Points And What It Means For You (Video)

WL

Withers LLP

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

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