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Tax News

Reforms to inheritance tax reliefs: consultation on property settled into trust

Published on: 28 February 2025
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has launched a consultation on reforms to inheritance tax agricultural property relief and business property relief intended to apply from 6 April 2026, specifically focusing on their application in relation to trusts.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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