Inheritance Tax - Fundamentals

24 April 2025

IHT receipts were up for 2024/25
Details of IHT receipts for March 2025 and for the last twelve months

16 April 2025

Inheritance tax and long-term UK residents - new HMRC guidance
How new long-term UK residence rules affect inheritance tax from 6 April 2025

04 April 2025

Potentially exempt transfers
The tax treatment of potentially exempt transfers

24 March 2025

IHT receipts were up for April 2024 to February 2025
Details of IHT receipts for February 2025, the year to date and the last twelve months

17 March 2025

Tax treatment of pre-owned assets (POAT)
The tax treatment of pre-owned assets (POAT)

17 March 2025

Pre-owned assets tax (POAT) and life policies in trust
Impact of POAT on different life policy trusts

17 March 2025

A useful guide to inheritance tax computations
Calculating the amount of inheritance tax payable

17 March 2025

Gifts with reservation
The gift with reservation of benefit provisions

12 March 2025

Basic principles of inheritance tax
The basics of inheritance tax

07 March 2025

Business and agricultural property relief changes
Legislation and consultation. Where are we now?

06 March 2025

Woodlands relief
Conditions woodlands for relief

06 March 2025

Inheritance tax, Agricultural Property Relief and Business Property Relief
Inheritance tax yields and the expected impact of APR and BPR changes

04 March 2025

IHT business and agricultural property relief - new consultation on the application in relation to trusts
The reforms to agricultural property relief and business property relief announced in the Autumn Budget. New consultation on the application in relation to trusts

03 March 2025

Business Property Relief and Agricultural Property relief changes from the Autumn Budget
The latest news on the current status of the previously announced changes to IHT Business Property Relief and Agricultural Property Relief

26 February 2025

IHT receipts were up for April 2024 to January 2025
Details of IHT receipts for January 2025, the year to date and the last twelve months

14 February 2025

Inheritance tax rates
The inheritance tax rates of current and previous tax years

12 February 2025

IHT interest rates - latest update
Updated interest rates for inheritance tax (IHT), published by HMRC

11 February 2025

The transferable nil rate band - the fundamentals
How the transferable nil rate band works and how to claim it

24 January 2025

Agricultural and business relief proposals - further details on costings
The Office for Budget Responsibility (OBR)�s costings on the reform of agricultural and business IHT reliefs.

23 January 2025

IHT receipts were up for April to December 2024
Details of IHT receipts for December 2024, the year to date and the last twelve months

27 December 2024

IHT receipts were up for April to November 2024
Details of IHT receipts for November 2024, the year to date and the last twelve months

17 December 2024

IHT reporting requirements for lifetime transfers
The reporting requirements for chargeable lifetime transfers and IHT chargeable events

03 December 2024

Inheritance tax - agricultural property relief
Conditions for agricultural property relief

02 December 2024

Business relief
Conditions for business relief

26 November 2024

IHT receipts were up for April to October 2024
Details of IHT receipts for October 2024, the year to date and the last twelve months

25 November 2024

Agricultural Property Relief and Business Property Relief changes and the impact on farmers
Agricultural Property Relief and Business Property Relief changes

21 November 2024

IHT interest rates - latest update
Updated interest rates for inheritance tax (IHT), published by HMRC

12 November 2024

IHT business relief - a recent tax case
A case where the Executors tried, and failed, to persuade the First-tier Tribunal (FTT) that providing furnished offices qualified as relevant business property for inheritance tax (IHT) business relief

11 November 2024

IHT agricultural property relief changes
Agricultural property relief (APR) and the tax treatment of environmental land management � changes to commence from 6 April 2025

07 November 2024

The CGT rate increase
How the change in capital gains tax (CGT) rates will operate

06 November 2024

IHT business and agricultural property relief - an overview of the Autumn Budget reforms
The reforms to agricultural property relief and business property relief announced in the Autumn Budget. Additional detail and some further thoughts

04 November 2024

The residence nil rate band - a detailed overview
The residence nil rate band and its impact on planning

04 November 2024

Changes to the taxation of non-UK domiciled individuals - part 1 - inheritance tax
The detail of the reforms to the taxation of non-UK domiciled individuals as set out in the technical guide published alongside the Autumn Budget. We look at the inheritance tax impact for long-term resident individuals and settlors of excluded property trusts. This is the first of a series of three bulletins examining the reforms