Business: Inheritance Tax
Commons · Question 112761 · 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 impact of the removal of full Business Property Relief above £2.5 million on levels of forced sales of large family-owned employers.
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...