Finance Bill 2025-26

The Finance Sub-Committee of the House of Lords’ has issued a call for evidence concerning unused pension funds, death benefits, agricultural property relief and business property relief.

These measures under discussion will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027 and reforms agricultural property relief and business property relief from Inheritance Tax.

• Find out more about the Bill
• Read our Written Evidence (October 2025)