This Practice Note is a past-looking tracker that records the progress of UK legislation (including Acts and Statutory Instruments in force) and it will also record other significant past looking events, such as published judgments of the Supreme Court, High Court and Court of Appeal, closed consultations, calls for evidence and inquiries. For Private Client-related developments tracked previously, see: Tax—Finance Act 2025 tracker—progress through Parliament [Archived] and Tax—Finance Act 2024 and Finance (No 2) Act 2024 tracker—progress through Parliament [Archived]. This Practice Note is intended to work alongside the Practice Note: Private Client—horizon scanner, which tracks the progress of future developments including Bills, Statutory Instruments, appeals, open consultations, calls for evidence and inquiries. Once a development is no longer forward-looking, it is moved into this Practice Note. Legislation Statutory instruments in force Statutory instruments in force When? What’s the impact? Find out more Inheritance tax thresholds fixed at their current levels. In force until April 2031 Section 69 of the Finance Act 2026 (FA 2026) freezes inheritance tax (IHT) thresholds until 2030–31, retaining the £325,000