Tolley's Inheritance Tax 2025-26

Why should you buy Tolley's Inheritance Tax 2025-26

The updated edition of this esteemed Tolley’s tax title contains must-have coverage of IHT liabilities, tax mitigation and compliance. Useful worked examples clarify legislation and help you translate theory into practice.

What’s new for 2025?

• Full updating for the long-term residence test replacing the previous domicile test in relation to liability to IHT
• The latest on the erstwhile home loan scheme
• Preliminary IHT planning suggestions to consider ahead of the restriction on agricultural and business reliefs from 6 April 2026
• Text updated for all new developments relating to IHT