Written Question·Treasury·UIN 80742

Inheritance Tax: Tax Allowances

Tabled: 10 October 2025
Answered: 16 October 2025

Question

Harriet Cross

ConservativeGordon and Buchan

To ask the Chancellor of the Exchequer, whether her Department has undertaken modelling on the potential impact of a lifetime cap on gifts for inheritance tax on (a) businesses and (b) individuals.

Answer

Dan Tomlinson
There is no lifetime cap on gifts for inheritance tax purposes. Information on the rules is available at www.gov.uk/inheritance-tax/gifts. The Chancellor of the Exchequer makes tax policy decisions at fiscal events and the Government does not comment on s...

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Inheritance Tax: Tax Allowances — Written Question | TrustPolitics