Business: Inheritance Tax — Written Question

Question

Peter Fortune

Conservative — Bromley and Biggin Hill

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

Dan Tomlinson

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...

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