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.

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

Cryptoassets must be reported as property for IHT purposes and HMRC has begun issuing One to Many (OTM) letters to agents who have submitted Inheritance Tax...

United Kingdom Technology

AG

Addleshaw Goddard

Offsetting Your Tax Liability By Gifting Assets To The Nation

The Cultural Gifts scheme and Acceptance in Lieu Annual Report for the year ended 31 March 2025 (the 'Report') has recently been published by Arts Council England.

United Kingdom Tax

HL

Hunters

Recognising The Difference Between Grazing Licences And Tenancies

A landowner may be approached by a neighbour looking to graze livestock on an unused field for part of the year.

United Kingdom Real Estate

BL

Buckles Law

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

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?

United Kingdom Family

WL

Withers LLP

10 Key Pensions Developments In 2026: How Many Will Affect You?

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 Employment Roadmap At A Glance

United Kingdom Employment

AO

A&O Shearman

Beyond The Buzz: What Is Driving Stablecoin Adoption? (Podcast)

United Kingdom Technology

AO

A&O Shearman

Hiring For Startups: A Straightforward Guide

United Kingdom Commercial

LS

Lewis Silkin

Employer Compliance Essentials: Navigating The UK Right To Work Check Scheme (Podcast)

United Kingdom Immigration

MB

Mayer Brown

Data Centres: Common Issues And How To Avoid Them (Video)

United Kingdom Real Estate

FE

Fenwick Elliott LLP

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

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

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

The Autumn Budget 2025: Private Client Perspective

United Kingdom Tax

M

Macfarlanes LLP

Budget 2025: Individuals & Families

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

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

Our tax lawyers explore the potential changes to general taxation anticipated in the 2025 Autumn Budget, and what these could mean for businesses and individuals.

United Kingdom Tax

BJ

Browne Jacobson

Lifetime Gifting Under Fire: What The Autumn Budget Could Mean For Your Estate Plan

There has been much discussion about the measures which may be introduced at the Autumn Budget on 26 November.

United Kingdom Tax

HL

Hunters

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

United Kingdom Tax

M

Macfarlanes LLP

The Rise Of The Family Investment Company

Family investment companies (FICs) have become an increasingly popular vehicle for wealth structuring and succession planning, particularly among high-net-worth individuals and families seeking greater control...

United Kingdom Family

HL

Hunters

The Best Ways To Gift Money To Grandchildren

Grandparent-grandchild relationship is often one of the strongest, most meaningful bonds there can be, with grandparents being known to shower their little ones with love and presents.

United Kingdom Tax

BL

Buckles Law

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

Life policies written into Trust have long been a mainstay of financial planning. They can ensure policy proceeds are paid swiftly, outside probate, and often in a tax-efficient manner.

United Kingdom Family

BL

Buckles Law

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

So, you're thinking of creating a trust. You might wish to do that for tax reasons, or because you are concerned with protecting your assets for the future. Perhaps your priority is managing assets for a vulnerable loved...

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

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

United Kingdom Family

RB

Rothera Bray

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

United Kingdom Tax

D

Dechert

Suitable Structures And Jurisdictions For Setting Up A Family Office

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

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Latest Videos

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

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Withers LLP

Challenging Lifetime Gifts And Lasting Powers Of Attorney (Video)

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DMH Stallard

Isle Of Man Superyacht Ownership Structures (Video)

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Dixcart Group Limited

Inheritance Tax In The UK: Is It Fit For Modern Life? (Video)

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Shepherd and Wedderburn LLP

Family Investment Companies: Facts About FICS

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Berg Kaprow Lewis

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