Settlor retains interest in settled property
The settlements legislation is designed to ensure that where a settlor retains an interest in settled property, the…
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The 7-year gift rule is still available
The 7-year gift rule is still an available option for those making lifetime gifts, offering a way to…
Tax on inherited property, money or shares
As a general rule, someone who inherits property, money or shares is not liable to pay tax on…
Changes to Agricultural and Business Property Relief reforms
The government recently announced significant changes to the planned reforms to Agricultural Property Relief (APR) and Business Property…
IHT treatment of unused pension funds and death benefits
The 2027 reforms will shift more responsibility to personal representatives, who may need to manage withholding arrangements and…
Agricultural and business property relief changes
Agricultural and business property relief changes that were first announced at Autumn Budget 2024 will come into effect…
