IHT

Andrew Kerr

The draft legislation capping 100% BPR and APR has been published. Emma Heelis-Adams and Andrew Kerr (Burges Salmon) explore the details.

Penny Cogher

By ending the preferential treatment of discretionary pension schemes, the new rules aim to create parity across the public and private sectors, though at the cost of increased complexity for bereaved families and personal representatives.

Helen McGhee

Tweaks rather than reversals.

Anthony Nixon

Anthony Nixon (Paris Smith) argues that a recent case on IHT business property relief, which went in HMRC’s favour, in fact suggests that the restriction of the relief on ‘mainly investment’ grounds has been applied too widely.

Baroness Neville-Rolfe DBE CMG

The Shadow Treasury Minister in the House of Lords, Baroness Neville- Rolfe DBE CMG, explains why and how the Opposition challenged the Government’s NIC changes in the House of Lords.

Ros Martin

A detailed report of this year’s Finance Act.

Anthony Nixon

Anthony Nixon (Paris Smith) examines the first judicial ruling to accept that the double trust home loan scheme works to save inheritance tax.

Emma Haley

Hayden Bailey

After a wait of four months for more detail on the changes, what does the consultation document now tell us? While there are some helpful clarifications, not all of the concerns are addressed, write Hayden Bailey and Emma Haley (Boodle Hatfield).

Alyssa Haggarty

Claire Weeks

Alyssa Haggarty and Claire Weeks (Maurice Turnor Gardner) consider the status of the so-called ‘revenue rule’ and the options available to HMRC to seek assistance in the collection of tax abroad.

The long-awaited IHT consultation on the proposed reforms to agricultural and business property relief (APR and BPR) (coming in from 6 April 2026) emerged yesterday afternoon (27 February 2025). The consultation is open for two months. Although the consultation was largely as expected, there were a few clarifications and new details which Sarrah Way (Charles Russell Speechlys) discusses here.

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