Inheritance tax continues upward trend as receipts hit £5.8bn

Original Article Summary

The Budget confirmed that inheritance tax is already one of the government’s most dependable revenue raisers

PropMatch Curated Analysis

IHT receipts continue rising to £5.8bn in first eight months of 2025/26, with frozen thresholds until 2031 and pension pots entering IHT scope from 2027. Government revenue from IHT forecast to reach £14.5bn by 2030/31 through fiscal drag rather than headline tax rises.

Investor Relevance

Affects property investors' estate planning and succession strategies, particularly those using pension pots for property investment or relying on BPR/APR reliefs. Frozen thresholds mean more estates will face IHT, requiring proactive planning for property portfolios and inheritance structures.

Original Source:

Property Industry Eye
Initially published on .

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