Business: Inheritance Tax

Summary

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the capacity of family-owned trading businesses to fund inheritance tax liabilities within six months of death, particularly where probate has not been granted.

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Timeline

1. 11 February 2026

   Written question

   To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the capacity of family-owned trading businesses to fund inheritance tax liabilities within six months of death, particularly where probate has not been granted.

   Source: Commons

2. 26 February 2026

   Answer

   The reforms to business property relief from 6 April 2026 get the balance right between supporting businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of business asset...

   Source: Written answer

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• · Treasury · Answering body

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