Tolley's Inheritance Tax 2026-27

Why should you buy Tolley's Inheritance Tax 2026-27

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 2026?
• The replacement of a residence test for the current domicile test in relation to liability to IHT
• Updated text on planning for gifts of partnership property
• Forthcoming extension of agricultural relief to land in environmental schemes
• Agricultural relief restricted to land in the UK but business property relief remains unrestricted
• The death benefits from pension schemes which remain liable to IHT
• Text updated for changes in HMRC manuals