United Kingdom: Inheritance Tax

Subscribe

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.

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

From April 2026, the rules surrounding Agricultural Property Relief (APR) and Business Property Relief (BPR) are set to change; a move that could significantly affect how farming families...

United Kingdom Family

PB

Parker Bullen

Trustee Quarterly Update

We take a look at the key legal developments for pension scheme trustees over the past quarter. These include the Budget announcement limiting the National Insurance contributions exemption under salary sacrifice...

United Kingdom Employment

AG

Addleshaw Goddard

2025 Autumn Budget

United Kingdom Tax

N

Nazali

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

United Kingdom Tax

PB

Parker Bullen

2025 Autumn Budget: What Could It Mean For You?

United Kingdom Tax

RB

Rothera Bray

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

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

Budget 2025: Individuals & Families

United Kingdom Tax

BP

Burness Paull

The Autumn Budget 2025: Private Client Perspective

United Kingdom Tax

M

Macfarlanes LLP

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

Major ILR Changes Incoming – A Moment Of Unprecedented Shift

United Kingdom Immigration

WB

WestBridge Business Immigration

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

United Kingdom Commercial

JD

Jones Day

3 Lessons From The State Of Risk & Compliance Report

United Kingdom Compliance

N

NAVEX

Travers Smith's Alternative Insights: Should You Label Your Next Fund? (Podcast)

United Kingdom Finance

TS

Travers Smith LLP

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

United Kingdom Healthcare

GW

Gowling WLG

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

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

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

United Kingdom Tax

WL

Withers LLP

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

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

United Kingdom Family

RB

Rothera Bray

Growth share schemes can be a versatile and tax-efficient tool for private companies seeking to incentivise key employees, manage succession, or facilitate inheritance planning.

United Kingdom Tax

LS

Lewis Silkin

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

Could your farm withstand a major inheritance tax bill, or the loss of key sustainability funding?

United Kingdom Family

RB

Rothera Bray

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

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 with key developments between trustee meetings...

United Kingdom Employment

AO

A&O Shearman

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

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

Planning Or Preying? Inheritance Tax, Lifetime Gifts, And The Rise Of Elder Financial Abuse

United Kingdom Tax

HL

Hunters

Passing It On: Planning In Anticipation Of A Gift Tax

United Kingdom Tax

WL

Withers LLP

Costs In Executor Disputes: Recent Judicial Insights And Principles

United Kingdom Family

BJ

Browne Jacobson

President Trump And Making Your Inheritance Tax Planning Great Again!

United Kingdom Tax

BP

Burness Paull

IHT Instalment Options

United Kingdom Family

WS

Wrigleys Solicitors

Inpatriates And Carried Interest

United Kingdom Tax

M

Macfarlanes LLP

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

United Kingdom Employment

TS

Travers Smith LLP

UK Tax Round Up

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

See more

Latest Videos

See more

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

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More