Agricultural and business property relief changes
Agricultural and business property relief changes that were first announced at Autumn Budget 2024 will come into effect
Winter Fuel Payment tax charge
The June 2025 reforms introduce a £35,000 income limit for keeping the Winter Fuel Payment, with HMRC recovering the
VCT and EIS changes
The new rules will allow companies to raise more capital under the following schemes although investors will need to
IHT treatment of unused pension funds and death benefits
The 2027 reforms will shift more responsibility to personal representatives, who may need to manage withholding
Expanding workplace benefits relief
From 6 April 2026, new tax rules will expand workplace benefits relief. The changes will simplify the treatment of