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IHT Unused Pension Funds and Death Benefits changes

IHT Unused Pension Funds and Death Benefits changes

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 Inheritance Tax (IHT) will start from 6 April 2027. This will...
Capital Gains valuations of goodwill

Capital Gains valuations of goodwill

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 will either accept the submitted valuation, give their own...
VAT relief for the disabled

VAT relief for the disabled

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 illnesses. These reliefs are generally available on certain...
Current Inheritance Tax thresholds

Current Inheritance Tax thresholds

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 if an estate is valued below this threshold. This...