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This measure reforms agricultural property relief and business property relief from Inheritance Tax.
Who is likely to be affected This measure affects estates of deceased…
This measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.
Who is likely to be affected This measure will affect individuals…
This tax information and impact note is about technical amendments to the residence-based tax regime introduced in the Finance Act 2025.
Who is likely to be affected Individuals eligible for: Foreign Income and…
1 Non-resident, and previously non-domiciled individuals (1 ) Part 1 of…
This measure fixes Inheritance Tax thresholds at their current levels for the tax years up to and including 2030 and 2031.
This tax information and impact note is about a transitional change to the taxation of former excluded property trusts for Inheritance Tax.
This measure extends the existing Inheritance Tax relief for Infected Blood compensation payments, if the eligible infected or affected person has already died when compensation is paid.
These measures exempt compensation payments made under the Capture Redress Scheme from Income Tax, Capital Gains Tax, Corporation Tax (where applicable) and National Insurance contributions from Inheritance Tax.
We welcome views on this technical consultation on the processes required to implement changes to Inheritance Tax rules for pension funds and death benefits.
We welcome views on the technical application of upcoming changes to agricultural property relief and business property relief to property settled into trust.
This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes.
Agricultural Property Relief for environmental land management to commence from 6 April 2025.
This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2028 to 2029 and 2029 to 2030.
This summary sets out the changes being made to agricultural property relief and business property relief.
This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.
This tax information and impact note is about the Inheritance Tax treatment of payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order.
This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.
This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2026 to 2027 and 2027 to 2028.
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