Pension Funds to Come Under the Scope of IHT from April 2027
One of the key announcements of the topical Autumn 2024 Budget was that unused pension funds and lump sum death benefits payable from registered pension schemes…
Reforms to Agricultural Property Relief and Business Property Relief
The Autumn 2024 Budget and the subsequent Finance Act 2026 have been the subject of many conversations, especially in so far as it affects inheritance tax (IHT).