inheritance tax

'Further changes could be announced to pay for any shifts in policy'

Pension legislation does not impose an upper age limit on the payment of PCLS

'I believe IHT planning is becoming as much about psychology as legislation'

Figures ‘set to accelerate’

Could look to 10% levy on all estates, reports suggest

HMRC is considering its next steps

Estimated number of 442,000

Full operational guidance won't arrive until spring 2027

Advisers with clients who used these arrangements ‘should take note’

Priorities shift for those aged 35 to 44, research finds