IHT

Average property value exceeds £862,000

Later life lending increasingly entering advisers’ intergenerational planning discussions

Change takes effect from 6 April 2026

£5.8bn for first eight months of 2025/26

Large volumes of clients will need reviews of financial plans

'The key factor with IHT is the eventual value of the estate'

'It's a great pity HMRC couldn't have been a bit braver and taken the sensible approach'

Advisers becoming ‘more proactive’ in IHT discussions

Will be able to instruct scheme administrators to pay

Confirmed in Budget documents today