This is the third of a series of articles analysing details of the recent Autumn Budget statement and the impact these measures will have on family businesses, future generations and those looking for tax efficient investments.
Reforms to Inheritance Tax (IHT) stand out as one of the biggest and most impactful long-term shifts from the 2025 Budget. Rather than tinkering at the edges with thresholds and allowances, these changes fundamentally change how families pass on businesses, pensions, and assets.