IHT rate reduction through charitable legacies
The rules for securing a 10% reduction in the IHT rate, from 40% to 36%, provided a charitable legacy of at least 10% of the estate is made on death
Scottish charity trustees to be publicly named from March 2026
Changes affecting Scottish charities, which come into force in March 2026, meaning trustees of Scottish charities will be publicly named on the Scottish Charity Register for the first time