Business: Inheritance Tax
Commons · Question 112759 · Tabled 11 Feb 2026 · Treasury · Official record
Answered 26 Feb 2026
Question
Asked by Peter Fortune
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of implementing a deferral mechanism for inheritance tax liabilities arising from the reduction of 100% Business Property Relief above £2.5 million where there is
Answer
Answered by Dan Tomlinson, 26 Feb 2026
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...