Inheritance tax

Disabled person’s trust or standard discretionary trust? Stephen Horscroft explores strategic considerations for modern estate planning

Peers have warned impending legislation could put executors at financial risk when their loved ones die

Unused pension funds will be subject to inheritance tax from 6 April 2027, HM Revenue and Customs confirmed this week

Lawyers have uncovered a major inheritance tax oversight affecting thousands of families of victims of the infected blood scandal

UK competitiveness on the world stage. Rosie Todd & Kerry Garcia assess the post-non-dom regime

Post-non-dom, is the UK still a desirable destination for the rich? Not really, but that could change, according to Rosie Todd, partner and head of tax and trusts, and Kerry Garcia, partner and head of employment, immigration and pensions, at Stevens & Bolton. In this week’s NLJ, Todd and Garcia look at the impact of the 6 April 2025 tax overhaul and outline a series of tax and immigration status reforms that could improve the UK’s competitiveness.

Amanda Smallcombe examines success fees in claims under the Inheritance (Provision for Family and Dependants) Act 1975

With angry farmers hitting the headlines, William Gibson recalls an earlier story of rural revolt & how justice was finally served

James Ward on why the families of business owners, landowners, and those with pension assets will be the most heavily impacted by the recent Budget measures

Pension pots, business assets and family farms have all been clobbered in Chancellor Rachel Reeves’ inheritance tax grab