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IHT


Private client review for April 2026 premium
Card image Sophie Dworetzsky
Sophie Dworetzsky (Lombard Odier) reviews recent developments including rejected calls to extend IHT payment deadlines, proposed expansion of the UTT regime to individuals and trusts, and practical issues arising from pensions, SDLT and trust changes.
15 April 2026
Private client review for March 2026 premium
Card image Sophie Dworetzsky
From AI in court to IHT and judicial review, Sophie Dworetzsky (Lombard Odier) reviews the latest developments.
18 March 2026
Private client review for February 2026 premium
Card image Sophie Dworetzsky
Retrospective changes to the Temporary Repatriation Facility, updated FIG guidance and new AI guidance for advisers feature in this month’s review by Sophie Dworetzsky (Lombard Odier).
18 February 2026
Budget 2025: International private client tax issues premium
Card image Helen McGhee
Card image Lynnette Bober
There were several measures introduced by the 2025 Budget that will be of particular interest to HNW internationally mobile individuals, and I highlight a few of these below. £5m IHT cap for pre-October 2024 EPTs: There will be a £5m cap...
27 November 2025
Budget 2025: the tax measures premium
A detailed report by Lexis®+ UK Tax, with additional practitioner insight.
27 November 2025
BPR/APR changes in relation to relevant property trusts: planning points premium
Card image Helen Lewis
Helen Lewis (Tolley) considers what planning can be undertaken to maximise the relief available now and in the future.
12 November 2025
Private client review for October 2025 premium
Card image Sophie Dworetzsky
In this month’s report, Sophie Dworetzsky (Lombard Odier) reports growing concerns over draft tax reforms, and the latest court rulings on retrospective tax status and trustee replacement.
15 October 2025
Tax and the City review for September 2025 premium
Card image Zoe Andrews
Card image Mike Lane
The tribunal decision in Currys on the degrouping charge and L-day material relevant to financial institutions are among the developments in this month's review by Mike Lane and Zoe Andrews (Slaughter and May).
10 September 2025
Giving advice in uncertain times premium
Card image Jeremy Mindell
Ongoing speculation over tax changes presents significant challenges for delivering reliable advice, writes Jeremy Mindell (Primondell).
16 July 2025
Leaving the UK? How to navigate the tax maze premium
Card image Tim Lynch
Card image Tahir Ebrahim
Tim Lynch and Tahir Ebrahim (BDO) provide a back to basics guide.
27 March 2025
EDITOR'S PICKstar
NEWSRSS Read all
CIR returns
22 April 2026
CASESRSS Read all
IN BRIEFRSS Read all
IHT and pensions
22 April 2026 / Peter Vaines
ATED: a reminder
22 April 2026
MOST READ Read all
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