IHT

Withdrawals need to be spent, sheltered or gifted

IHT receipts rise to £7bn for financial year so far

Tax changes see entrepreneurs mull relocation

Industry leaders express frustration as Treasury officials reject proposals

'Essential that issues are addressed and rectified in the draft rules'

Impact of IHT on unused pension funds

Expected to lead to delays in payments to beneficiaries

AJ Bell, Quilter, Hargreaves Lansdown and Interactive Investor CEOs send joint letter

Ideas put forward by industry experts in post-Budget technical consultation

December receipts totalled £620m up 13%