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.

The Changing Inheritance Tax Treatment Of Pensions In The UK

From April 2027, the UK will fundamentally reshape pension taxation by bringing unused pension funds into the scope of Inheritance Tax for the first time in decades.

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

UK Pensions: DC Trustee Agenda Update—May 2026

This monthly update examines critical regulatory changes affecting DC pension scheme trustees, including the Finance Act's introduction of inheritance tax on pension benefits from April 2027, new data protection complaint processes under...

United Kingdom Employment

AO

A&O Shearman

UK Pensions: What’s New This Week? April 20, 2026

This weekly roundup covers critical UK pensions developments including government guidance on inheritance tax changes, ICO clarification on data protection complaints, and a TUPE consultation examining pension protections.

United Kingdom Employment

AO

A&O Shearman

Offshore Trusts Can Now Be Highly Advantageous For Long-term UK Expatriates

The UK Autumn Budget, presented on 26 November 2025, introduced a number of measures that will have an impact on UK and international private clients with interests offshore.

TS

The Sovereign Group

All Change. Inheritance Tax Changes: Are You Prepared?

United Kingdom Tax

IG

IR Global

Using Trusts In Succession

United Kingdom Family

BL

Buckles Law

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

United Kingdom Family

WL

Withers LLP

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

United Kingdom Tax

M

Macfarlanes LLP

Leaving A Gift To Charity In Your Will

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.

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

Investing In The Defense Sector: Procurement, Sanctions, And ESG (Podcast)

United Kingdom Government

AO

A&O Shearman

Analysis Of Spring 2026 UK Immigration Rule Changes For Employers

United Kingdom Immigration

LS

Lewis Silkin

Divorce And Privacy: How Can I Protect My Personal Information? (Video)

United Kingdom Privacy

WL

Withers LLP

Tech Predictions For 2026: The Year Ahead Promises To Be Anything But Predictable

United Kingdom Technology

LS

Lewis Silkin

Cittadinanza Italiana Jure SanguinisGuida alla Nuova Legge 2025 (Parte 1) (Video)

United Kingdom Immigration

L

Latitude Law

The Autumn Budget 2025: Key Changes To IHT And CGT

Autumn Statement kept CGT and IHT unchanged, but APR/BPR relief rises in 2026. A timely moment for Estate, Will and Succession Planning reviews.

United Kingdom Tax

WS

Wrigleys Solicitors

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

Among the array of changes introduced in the Autumn Budget was a development in the relief available when selling a business to an Employee Ownership Trust (EOT).

United Kingdom Employment

Sa

Shepherd and Wedderburn LLP

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

Sweeping changes to the inheritance tax (IHT) treatment of pensions and death benefits are on the horizon. From 6 April 2027, under provisions in the draft Finance Bill 2025–26...

United Kingdom Employment

WB

Womble Bond Dickinson

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

United Kingdom Tax

HL

Hunters

Recognising The Difference Between Grazing Licences And Tenancies

United Kingdom Real Estate

BL

Buckles Law

The Importance Of Mediation In Inheritance Disputes

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

A Welcome Boost: Inheritance Tax Relief Thresholds Raised For Farmers And Business Owners

For business owners and farmers, Environment Secretary Emma Reynolds has delivered an early Christmas present this year.

United Kingdom Tax

HL

Hunters

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

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...

United Kingdom Employment

AO

A&O Shearman

How The Budget Influences Divorce, Financial Settlements And Family Wealth Planning

Divorce reshapes not only a relationship but also the financial life that has grown around it. The family home, savings, pensions and long-term plans that once supported one household must suddenly stretch to support two.

United Kingdom Family

BL

Buckles Law

Relocation, Relocation, Relocation…

The 2024 Autumn Budget in the UK introduced an immediate rise in capital gains tax (CGT) and changes to the taxation of international individuals, most of which took effect on 06 April 2025.

United Kingdom Tax

GGI Global Alliance

Reform Of Housing Taxes Needs Long-term Planning

United Kingdom Tax

HL

Hunters

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

The Chancellor of the Exchequer Rachel Reeves presented her Autumn Budget to Parliament on Wednesday 26 November 2025, some key tax changes are...

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

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

See more

Latest Videos

See more

Challenging Lifetime Gifts And Lasting Powers Of Attorney (Video)

DS

DMH Stallard

What Is An Isle Of Man 2006 Act Company?

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