Inheritance Tax on your pension

Inheritance Tax on your pension

Unused pension schemes will attract Inheritance Tax on death from 6 April 2027. Craig Simpson, Tax Partner at Bates Weston looks at the changes and the impact on the tax burden on your estate and beneficiaries.

Business Asset Disposal Relief

Business Asset Disposal Relief

The changes to Business Asset Disposal Relief (BADR) announced in the Budget will reduce the rewards for those who take the risk of setting up a new business and driving its success.

Inheritance Tax and Business Property Relief

Inheritance Tax and Business Property Relief

How will the changes to Business Property Relief affect your Inheritance Tax bill? If you hold shares in your trading company or an interest in a partnership or sole trader, from 6 April 2026 you are likely to pay 20% inheritance tax on the value of your holding or interest above £1m. Why? Because of the changes to Business Property Relief announced in the Autumn Budget.

Autumn Budget: Employers National Insurance

Autumn Budget: Employers National Insurance

Craig Simpson, Tax Partner at Bates Weston, looks at the rumoured increase in Employers National Insurance, widely expected to be announced by the Chancellor in the Autumn Budget on 30 October and the decisions facing many employers as a result.