IHT

Diversification is one of the foundations of financial planning

Surprising tax implications of a gift to a long-term partner

Institute says reforms could raise revenue and cut income tax avoidance

Spotlight shone on third-party relationships and business relief

'IHT receipts to reach £7.8bn annually from 2027/28’

All eyes on crucial tax issues advisers will need to wade through

Expected IHT threshold freeze could last until 2028

Business relief used by 83% of surveyed advisers

Attitudes not swayed by current economic situation, experts say

Over half of adviser respondents tell Puma that gifting is lacking appeal