Tax planning

'Further changes could be announced to pay for any shifts in policy'

'The sharpest sense of grievance may be among business owners'

'I believe IHT planning is becoming as much about psychology as legislation'

Figures ‘set to accelerate’

Could look to 10% levy on all estates, reports suggest

HMRC is considering its next steps

Any change would be ‘difficult given the financial circumstances’

Full operational guidance won't arrive until spring 2027

Sixth chancellor in just over four years

Advisers with clients who used these arrangements ‘should take note’