inheritance tax

Full operational guidance won't arrive until spring 2027

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

Priorities shift for those aged 35 to 44, research finds

Baroness Ros Altmann says the policy is ‘fraught with dangers’

Affluent individuals change behaviour

April 2027 sees unused pension funds come under the scope of IHT

‘Any change drives advice’, head of advice says

Changes to CGT would have ‘clear implications for wealth planning’

More estates will fall into scope as thresholds remain frozen

‘A more collaborative approach would be welcomed but remains unlikely’