IHT

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

Pension legislation does not impose an upper age limit on the payment of PCLS

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

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

More than a registration exercise

Figures ‘set to accelerate’

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

HMRC is considering its next steps

New chancellor will need to ‘stand fast on the plans ahead’

Full operational guidance won't arrive until spring 2027