United Kingdom: Inheritance Tax

Hunters Law LLP is a legal practice located at 9 New Square, Lincoln's Inn, London. The firm provides comprehensive legal services across multiple practice areas and maintains...

This weekly update examines the newly enacted Pension Schemes Act 2026 and The Pensions Regulator's latest annual funding statement, which reveals that approximately 90% of defined benefit schemes are now in surplus on a technical provisions basis. The summary also covers emerging evidence on DC consolidation economies of scale, TPR's five-year corporate strategy consultation, and new HMRC guidance on inheritance tax treatment of unused pension pots.

A Will can be perfectly drafted on paper but fail in practice if key details are overlooked. From funeral wishes to choosing the right executors, practical planning makes a huge difference to how smoothly...

Many testators wish to include a legacy to charity in their wills. Gifts to charity benefit from a full exemption from IHT provided they satisfy certain conditions, and may even lead to a reduction...

In their current form, agricultural property relief (APR) and business property relief (BPR) provide relief from UK inheritance tax (reducing the tax due either by 50% or 100%) in respect of eligible business or agricultural property.

Leaving a gift to charity in your Will is a meaningful way to support causes close to your heart long after you're gone. Whether you want to support medical research, animal welfare, education, or your local community...

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...

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.

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.