Inheritance Tax—2024/25 And 2025/26

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Commentary

New developments, tax rates and allowances, table of cases

	2024/25	2025/26
Nil-rate band¹	£325,000	£325,000
Residence nil-rate band¹	£175,000	£175,000
Rate

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D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

E8.810 Application for a National Insurance number

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

I5.221 Lifetime termination of QIIP—general

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'

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Inheritance tax—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

E8.810 Application for a National Insurance number

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

I5.221 Lifetime termination of QIIP—general

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'

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Inheritance tax—2024/25 and 2025/26

New developments, tax rates and allowances, table of cases

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