It was confirmed with the publication of the draft Finance Bill 2025-26 that measures first announced in the Autumn Budget 2024 to bring most unused pension funds and death benefits into the scope of
Despite intense lobbying by the farming community, the proposed reduction in IHT Business and Agricultural Property reliefs are included in the draft Finance Bill 2025-26.
On 21 July 2025, the
Who values goodwill when a business is sold? HMRC’s Shares and Assets Valuation team takes the lead.
Whether the goodwill belongs to a sole trader, partnership or limited company, HMRC’s SAV team
VAT relief is available on goods and services for people with long-term illnesses or disabilities.
There are special VAT reliefs available for certain people living with disabilities or long-term
Married couples can pass on up to £1 million tax-free if they plan their estates carefully.
The Inheritance Tax (IHT) nil-rate band is currently £325,000. This means there is normally no IHT to pay
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