Written Question·Treasury·UIN 112761

Business: Inheritance Tax

Tabled: 11 February 2026

Answered: 26 February 2026

Question

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

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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