Inheritance Tax Reforms in the UK Budget 2025-26 in the UK
- MAZ

- 19 minutes ago
- 17 min read
Unpacking the Inheritance Tax Shake-Up in Budget 2025: Essential Updates for UK Families and Businesses
Picture this: You're leafing through the post-Budget headlines, coffee in hand, and there it is – another year of frozen Inheritance Tax thresholds staring back at you. As a tax accountant who's spent the last 18 years guiding families through the maze of UK estate planning, from bustling London boardrooms to quiet Cotswold farmsteads, I know that sinking feeling all too well. But here's the good news: while the Budget 2025 announcements might feel like a curveball, they're not the end of the world. In fact, for savvy taxpayers and business owners, they present a clear call to action – review, refine, and re-plan your affairs before the bigger reforms bite in 2026 and 2027.
Let's cut straight to the chase. The UK Budget 2025, delivered on 29 October 2025 by Chancellor Rachel Reeves, has kept Inheritance Tax (IHT) thresholds on ice until April 2031, meaning the nil-rate band (NRB) stays at £325,000 and the residence nil-rate band (RNRB) at up to £175,000 per person. That's no surprise – it's the third consecutive freeze, and with inflation nibbling away at real values, more estates will creep into the taxable net. HMRC data shows that around 40,000 estates paid IHT in 2023-24, a figure expected to climb to over 50,000 by 2030 as house prices and asset values outpace the static bands. For couples, that's a combined tax-free allowance of up to £1 million (including transferable RNRB), but anything above faces the standard 40% rate – or 36% if you leave at least 10% to charity. No tweaks to those rates either, which keeps things predictable but punishing for larger estates.
Why does this matter right now? Because with thresholds frozen, what was once safely below the line could soon tip over, especially if you're a business owner eyeing retirement or a family grappling with an ageing parent's assets. In my practice, I've seen clients like the Hargreaves family in Bristol – solid middle-class savers with a £800,000 home and modest investments – blindsided when property inflation pushed them into IHT territory last year. They thought they were fine; turns out, unchecked growth meant a £20,000 bill they could've halved with timely gifting. None of us loves a tax ambush, but armed with Budget 2025's details, you can sidestep it.
The Frozen Thresholds: How Inflation is Quietly Eroding Your Tax-Free Legacy
Be careful here, because I've seen clients trip up when they assume "frozen" means "safe." Nothing could be further from the truth. The NRB and RNRB haven't budged since 2009 and 2017 respectively, and with UK CPI inflation hovering at 2.3% in October 2025, your estate's real value is effectively shrinking against the taxman's ruler. Let's break it down with a simple table to illustrate the bands for the 2025-26 tax year – no changes from prior years, but the implications are starker than ever.
Threshold Element | Amount (£) | Key Notes for 2025-26 |
Nil-Rate Band (NRB) | 325,000 | Per individual; transferable to spouse/civil partner on second death. Frozen until 2031. |
Residence Nil-Rate Band (RNRB) | Up to 175,000 | Applies to main residence passed to direct descendants; tapers off above £2m estate value (full taper at £2.35m). Also frozen. |
Combined for Couples | Up to 1,000,000 | Assuming full transfer; excludes tapered RNRB scenarios. |
IHT Rate on Excess | 40% (36% with charity gifts) | Applies to chargeable estate value after reliefs. |
Source: HMRC guidance on Inheritance Tax thresholds.
Now, let's think about your situation – if you're a homeowner with kids, that RNRB is your secret weapon, but it vanishes if your estate tops £2 million. For business owners, layer in the frozen personal allowance (still £12,570 for income tax, but that's a side note here), and you see how interconnected it all is. A client of mine, Tom, a Manchester engineer, nearly lost £50,000 in IHT because his buy-to-let portfolio grew unchecked during the post-pandemic boom. We caught it in time by valuing assets properly – a step I'll walk you through shortly.
Step-by-Step: Valuing Your Estate to Spot IHT Risks Early
So, the big question on your mind might be: "How do I even start checking if I'm in the firing line?" Don't worry, it's simpler than it sounds – think of your estate like a family recipe book; you need to inventory every ingredient before baking. Here's a straightforward guide, tailored for the 2025-26 rules, to get you auditing without needing a full probate solicitor yet.
List Your Assets: Grab a notebook or spreadsheet. Tally property (use Zoopla or Rightmove for market values as of November 2025), savings, investments, pensions (more on those later), and business interests. Exclude joint assets if survivorship applies.
Subtract Debts and Reliefs: Deduct mortgages, loans, and funeral costs. For now, apply basic reliefs – we'll dive deeper into business ones in a bit. Use the GOV.UK IHT estimator for a quick online check.
Apply the Bands: Add up your total. If under £325,000 solo or £650,000 for couples, you're golden (barring RNRB tweaks). Over that? Calculate the excess at 40% – e.g., a £400,000 estate means £30,000 IHT (£75,000 excess x 40%).
Factor in Transfers: If widowed, check for unused NRB from your spouse via form IHT205 – it's automatic now, but verify with HMRC.
Review Annually: With freezes in place, set a calendar reminder for April 2026, when relief reforms kick in.
This isn't just theory; it's saved my clients thousands. Take Emily, a self-employed florist from Edinburgh, who discovered her late husband's unused RNRB via this process – it wiped out her liability entirely.
Why Business Owners Should Panic-Proof Their Succession Plans Now
If you're running a family firm, Budget 2025's freeze hits harder, as business assets often balloon estates. I've advised dozens of SMEs over the years, and the common pitfall? Assuming Business Property Relief (BPR) covers everything – it doesn't, not anymore without tweaks. With IHT receipts projected to hit £14.5 billion by 2030-31, up from £8.3 billion today, the Treasury's eyeing wealth like yours. But proactive steps, like equalising shares among heirs or exploring Employee Ownership Trusts, can shield you.
Honestly, I'd double-check your business valuation if you're over 60 – it's one of the most overlooked areas. A quick checklist to get started:
Asset Audit: Is your business "relevant" for 100% BPR (trading companies, not investment)? Value trading assets separately.
Ownership Review: Ensure shares qualify; control holdings over 50% get full relief.
Gifting Strategy: Lifetime gifts of business shares can be PETs (Potentially Exempt Transfers) – survive seven years, and they're IHT-free.
Spousal Transfer: Use the unlimited IHT-free transfer to your partner, but plan for the second death.
For Tom back in Manchester, this checklist turned a potential £100,000 hit into zero by gifting 30% shares to his son two years pre-retirement.
The Hidden Sting: How Frozen Bands Amplify Everyday Estate Growth
None of us plans for the slow creep, but that's exactly how IHT sneaks up. House prices rose 4.2% year-on-year to September 2025, per Nationwide data, pushing the average UK home to £295,000 – already flirting with half the NRB solo. Add a pension or ISA, and you're in taper territory for RNRB. In my London days, I had a client pair, the O'Connors, whose £1.2m semi and £200k savings seemed modest – until the freeze made it taxable. We mitigated with charitable bequests, dropping their rate to 36%.
The emotional side? It's not just numbers; it's about legacy. Families argue over assets, trusts fracture relationships. Budget 2025 doesn't change that, but understanding the freeze empowers you to talk openly – perhaps over Sunday lunch.
As we edge towards the relief reforms next year, remember: knowledge is your best defence. Up next, we'll dissect those game-changing tweaks to business and agricultural reliefs, with real tools to recalculate your exposure.
Decoding the 2026 IHT Relief Reforms: Strategies for Business Owners Facing the Big Shift
Ever caught yourself mid-conversation at a networking event, nodding along as someone gripes about "the taxman coming for the family silver"? In my 18 years poring over balance sheets for Midlands manufacturers and Scottish distillers, I've lost count of how many times that chat has veered straight into Inheritance Tax woes. With Budget 2025 extending the freeze on thresholds to 2031, the real drama unfolds next year – April 2026 brings reforms to Business Property Relief (BPR) and Agricultural Property Relief (APR) that could rewrite your succession playbook. No knee-jerk reactions needed, though; these changes, while tightening the screws, come with a transferable £1 million allowance for couples that levels the playing field a tad.
At its core, the reform caps the combined 100% relief under BPR and APR at £1 million per person, with anything above getting just 50% relief – all frozen until 2031. For the uninitiated, BPR shields trading business assets like shares or land used in your enterprise, while APR does the same for farms. Pre-reform, you could claim unlimited 100% relief on qualifying assets, letting mega-estates slip the IHT net. Now? That £1 million buffer transfers between spouses or civil partners, including for deaths before 2026, meaning a farming couple could still protect up to £2 million combined at full whack. It's a nod to fairness, but for estates north of that, the 50% taper will sting – think an extra £100,000 IHT on a £3 million business slice.
From my vantage in the advisor's chair, this isn't just policy wonkery; it's a prompt to audit your holdings pronto. A client last month, Raj, a Birmingham wholesaler, rang in a flap after spotting the headlines – his £1.5 million firm was BPR-eligible, but without spousal transfer baked in, his widow faced a cliff-edge liability. We rejigged his share structure over two meetings, and poof – optimised for the new world.
Unpacking the £1 Million Cap: Who Wins, Who Pays More?
Let's get real: if your business or farm clocks under £1 million in qualifying assets, you're largely unscathed – full 100% relief holds, and the freeze buys time till 2031. But cross that line, and the excess drops to 50%, ballooning your effective IHT rate on those bits to 20% (half of 40%). The transferability sweetens it for couples, though; unused allowance from the first death rolls over fully, retroactive to pre-2026 cases via HMRC claims.
Picture this: You're a Devon dairy farmer with £800,000 in land and kit. Solo, that's 100% covered. Wedded? Your partner inherits the full unused pot, shielding their own assets too. But layer in a £600,000 holiday home (non-qualifying), and suddenly taper risks loom if values climb. HMRC's projecting IHT yields to £14.5 billion by 2030-31, up from £8.3 billion now, partly because these tweaks curb what they see as avoidance. In practice, I've guided clients through this by stress-testing valuations – use an RICS surveyor for accuracy, not just book figures.
To make it stick, here's a quick comparison table of pre- and post-2026 scenarios for a hypothetical £2.5 million estate with £1.8 million in qualifying business/farm assets (assuming a couple, full spousal transfer).
Scenario | Pre-2026 Relief | IHT on Qualifying Assets | Post-2026 Relief (from Apr 2026) | IHT on Qualifying Assets |
First Death: £1.8m Qualifying + £700k Other | 100% BPR/APR on £1.8m | £0 (all shielded) | 100% on £1m; 50% on £800k excess | £160,000 (£800k x 50% x 40%) |
Second Death: Full Transfer Assumed | 100% on full £2.5m (if qualifying) | £0 | 100% on £2m transferred; 50% on any excess | Up to £300,000 if no planning |
Net Savings Opportunity | N/A | N/A | Spousal transfer reduces by £400,000+ | Plan now to gift/equalise |
This isn't carved in stone – deductions like debts whittle it down – but it flags why acting in 2025 matters. Source: Adapted from HMRC's IHT reliefs guidance, updated post-Budget.
Real-World Case Study: The Patel Family's Farm Pivot Before the 2026 Deadline
None of us loves dissecting family finances over tea, but sometimes it's the only way to preserve the homestead. Take the Patels from Gloucestershire – third-generation apple orchard owners I'd worked with since 2018. Their £1.2 million operation qualified for full APR, but with Dad's health waning, the Budget news hit like a frost. Pre-reform, they were home free; post-2026, £200,000 of assets would taper to 50% relief, netting £40,000 IHT on the second death alone.
We convened a family huddle – me, the siblings, and their solicitor – and mapped a hybrid fix: Gift £300,000 in qualifying land to the kids as Potentially Exempt Transfers (PETs) now, seven-year clock ticking. Simultaneously, equalise spousal ownership to max the transferable allowance. By November's end, they'd lodged the deeds, potentially slashing liability by 60%. Raj's story echoes this; without it, his widow would've faced £75,000 extra. The lesson? These reforms reward the prepared – and in my experience, farms with diversified income (say, agritourism) often requalify more assets under the tightened rules.
Be careful here, because I've seen clients trip up when blending BPR with investment holdings. If your "business" strays into passive assets like rental properties, relief drops to 50% anyway – the 2026 cap just amplifies that pitfall.
Dodging Anti-Avoidance Landmines: Trusts, Charities, and the New Guardrails
So, the big question on your mind might be: "What about my trust setup – is it future-proof?" Budget 2025 plugs several holes, effective mostly from late 2025, that could upend discretionary trusts or charity plays. For starters, lifetime gifts to non-UK charities lose their IHT exemption from 26 November 2025, narrowing to direct UK outfits only. And for relevant property trusts, a £5 million cap on exit charges kicks in from April 2025 for pre-Budget setups – beyond that, 6% periodic charges apply on the excess.
In the wild, this nixes the "offshore farm" dodge; from 2026, non-UK entities holding UK ag land get treated as domestic for relief denial. A Yorkshire client, Helen, nearly fell foul last year with her Jersey trust – we unwound it just in time, reallocating to a UK Employee Ownership Trust for 100% BPR perpetuity. My tip: Review trust deeds annually; HMRC's ramping up audits, with digital reporting mandatory by 2026.
For charities, the 36% reduced rate still tempts for 10%+ bequests, but verify recipients qualify under the new rules via GOV.UK's charity checker. It's a small tweak, but in high-net-worth cases, it saves thousands.
Step-by-Step: Bulletproofing Your Business Succession Plan Pre-2026
Now, let's think about your situation – if you're self-employed with a growing concern, don't shelve this till January. Here's a tailored checklist to action the reforms, drawn from sessions with 50+ owners this autumn:
Assess Qualifying Assets: List business/farm elements (e.g., trading stock, land in use). Exclude investments. Threshold: Under £1m? Relax. Over? Model the 50% hit.
Value and Verify: Commission a professional valuation (accountant or valuer) as of 31 March 2026 – use it for PET gifting windows.
Spousal Sync: Confirm wills allow full NRB/RNRB transfer; add clauses for BPR/APR allowance rollover. Update via solicitor, cost ~£500.
Gift Strategically: Front-load PETs of qualifying shares/land now – seven years to survive. Track with HMRC's gift hold-over relief form.
Explore Trusts Wisely: If using, cap below £5m for exits; consider bare trusts for kids to bypass 10-year charges.
Stress-Test with Software: Plug into tools like CCH's IHT calculator for scenarios – I'll share a custom worksheet in part three if you're following along.
This process took the Patels three months but secured their legacy. For sole traders, weave in life insurance in trust to cover any gap – premiums deductible if structured right.
Pensions in the Crosshairs: The 2027 Clock Ticking on Your Retirement Shield
Hang on, because if you're banking on that £500,000 pension pot as an IHT escape hatch, Budget 2025 just pulled the rug. From April 2027, unspent defined contribution pensions join the estate pot, taxed at 40% on death – ending their "tax-free" status for avoidance. Pre-2027 deaths escape, but plan transfers now. Plus, executors can withhold 50% of benefits for 15 months to settle bills, easing cashflow cramps.
I've had clients in similar boats – like retiree couples in Kent, blissfully unaware their SIPP was a ticking bomb. One pair crystallised £200,000 last summer, gifting tax-free to grandkids via drawdown. Emotional? Absolutely – pensions aren't just numbers; they're security blankets. With drawdown flexibility intact, consider phased withdrawals to fund lifetime gifts, but watch income tax drag.
The ripple? Annuities stay out (as spent), but most savers hold pots. Project your balance to 2027 using GOV.UK's pension forecast, then model IHT exposure. For business owners, tie this to keyperson cover – dual-purpose protection.
As these threads weave tighter, the path forward sharpens: integrate pensions into broader gifting. We'll circle back to holistic planning in the next stretch, arming you with worksheets to crunch your numbers personally.

Advanced IHT Strategies for 2025-26: From Gifting Worksheets to Multi-Generational Safeguards
You know that moment when the Budget dust settles, and you're left wondering, "Right, what's my next move?" I've been there with countless clients – a Surrey tech entrepreneur last week, scribbling notes during our Zoom as we unpicked how the 2026 relief caps might derail his startup handover. With the freezes locked in till 2031 and the pension net widening in 2027, Budget 2025 isn't just news; it's a nudge to layer in sophisticated plays that go beyond the basics. We're talking bespoke gifting blueprints, trust hybrids that dodge the new £5 million cap, and family charters to keep emotions in check. No fluff – just tools I've honed over nearly two decades, tested on real estates from Penzance piers to Peak District plots.
In essence, these reforms – NRB and RNRB static at £325,000 and £175,000, the £1 million BPR/APR buffer transferable from April 2026 – reward foresight. For business owners, that means front-loading transfers now, while the unlimited spousal exemption still breathes easy. Families? It's about blending lifetime gifts with will tweaks to harvest every relief crumb. And with IHT coffers swelling to £14.5 billion by 2030-31, up from £8.3 billion, the incentive's clear: act before inflation and asset growth do the damage.
Crafting Your Personal Gifting Worksheet: A Hands-On Tool for PETs and DEFGs
Be careful here, because I've seen clients trip up when they gift willy-nilly without a roadmap – think a Leeds couple who PET'd shares in 2023, only for market dips to claw back value, triggering clawback on the seven-year rule. To sidestep that, let's roll out a custom worksheet I've adapted for dozens of families post-Budget. It's not your off-the-shelf HMRC form; it's a living document to track Potentially Exempt Transfers (PETs) and Deeds of Variation (DEFGS) under the 2025-26 rules, factoring in the frozen bands.
Grab a pen or fire up Excel – here's the template, with spaces for your scribbles:
IHT Gifting Tracker Worksheet (2025-26 Edition)
Date of Gift | Asset Type (e.g., Cash, Shares, Property) | Value at Gift (£) | Recipient (Name/Relation) | 7-Year Clock End Date | Notes (e.g., Taper Risk if Death Within 7 Yrs) |
[e.g., 15/11/25] | Business Shares (BPR-eligible) | 150,000 | Son (Direct Descendant) | 15/11/32 | Qualifies for hold-over relief; review valuation annually |
Total Gifted YTD | Sum Here | Potential IHT Saving: Sum x 40% |
Quick Calc Section:
Annual Exemption: £3,000 per donor + £250 small gifts (unused from prior year rolls over).
Normal Expenditure Out of Income: Unlimited if from surplus income, not capital – log three years' accounts to prove.
Projected Estate Impact: Subtract total from current valuation; if under £500k combined (with spouse), low risk.
Fill this quarterly, and cross-reference with HMRC's gifts and exemptions guidance. For the Patels we met earlier, this sheet flagged a £50,000 over-gift in year one, letting them redirect to charity for the 36% rate drop. Pro tip: If self-employed, tie gifts to dividend timing – keeps it income-sourced, dodging capital gains.
Multi-Generational Case Study: The Wilkinsons' Trust Overhaul Amid Pension Perils
None of us loves family powwows turning into tax tribunals, but skip them, and resentment brews. Enter the Wilkinsons from Norfolk – a blended clan I'd steered since 2020, with Grandpa's £900,000 arable spread and Mum's £400,000 SIPP staring down the 2027 pension inclusion. Pre-Budget, their discretionary trust hummed along, sheltering assets from care fees. Post? The £5 million cap on relevant property charges from April 2025 clipped its wings, and non-UK charity gifts nixed from 26 November meant their global philanthropy pot halved.
We reconvened in October, post-announcement: First, dissected APR eligibility – 80% of land qualified, but the £1 million cap loomed for the second death. Solution? A hybrid bare trust for the grandkids on £200,000 farmland (bypasses 10-year IHT charges), plus PET £100,000 annual exemptions staggered over five years. For the pension, we crystallised £150,000 into drawdown, gifting lump sums tax-free to cover the seven-year shadow.
Outcome? Their modelled IHT dropped from £180,000 to £65,000, with a family charter outlining "no-contest" clauses in wills to preserve harmony. Helen from Yorkshire, recall her Jersey unwind? Similar vibe – we folded it into an Employee Ownership Trust, locking 100% BPR indefinitely. These aren't hypotheticals; they're blueprints from client files, anonymised but battle-tested.
The emotional layer? Grandad Wilkinson's relief was palpable – "It's not about the money; it's knowing the kids won't fight over it." Budget 2025 amplifies that urgency; with anti-avoidance tightening on non-UK ag holdings from 2026, UK-domiciled structures win.
Integrating Rare Scenarios: Infected Blood Relief and High-Net-Worth Twists
So, the big question on your mind might be: "What if my estate's got unusual wrinkles, like compensation schemes or expat ties?" Fair play – most guides gloss over them, but in my practice, they've tripped up one in ten clients. Take the Infected Blood tweaks: From 4 December 2025, recipients get two years' tax-free gifting window on scheme payments, and estates of deceased eligibles dodge IHT entirely if paid post-death. For a Haemophilia Trust beneficiary in Glasgow I advised, this meant reallocating £80,000 compensation into PETs without a hitch, shielding it from the frozen RNRB taper.
For high-net-worth folks – say, over £2 million with multiple properties – layer in the RNRB taper (full loss above £2.35 million). A London duo, the McKees, juggled three homes; we downsized one via equity release, funding £250,000 in charitable bonds (UK-only post-November) for the 36% break. Rare? Yes, but with 1,400 estates hit by BPR tweaks in 2026-27 alone, it's prescient.
If you're a business owner with overseas subsidiaries, audit for the non-UK entity rule – UK ag land held abroad gets taxed domestically from 2026, nuking offshore dodges. My checklist for these edge cases:
This keeps you agile – I've turned potential £30,000 audits into nil via timely filings.
Holistic Legacy Planning: Tying It All Together for Business Dynasties
Now, let's think about your situation – if you're building a dynasty, don't silo IHT from your will or LPA. Budget 2025's web – freezes, caps, pension pulls – demands an annual "legacy MOT." Start with a family balance sheet: Assets in, reliefs out, gifts tracked. For SMEs, weave in keyman insurance in trust (IHT-free) to bridge gaps till 2027.
Anecdote time: In my early Cardiff days, a shipping firm owner ignored spousal transfers; his widow paid £120,000 extra in 2019. Fast-forward, and I'm insisting on digital vaults for docs – apps like Lasting or Gov.uk's probate service streamline it. The payoff? Peace, plus savings: One client shaved 25% off projected bills by equalising assets pre-2026.
As thresholds ossify and reliefs recalibrate, your edge is integration – pensions to gifts, businesses to trusts. It's not daunting; it's empowering.
Summary of Key Points
The nil-rate band remains frozen at £325,000 and the residence nil-rate band at £175,000 until April 2031, meaning inflation will push more estates into taxable territory without proactive planning. For couples, this preserves a £1 million combined shield, but annual valuations are essential to track creep.
From April 2026, the £1 million allowance for 100% Business Property Relief and Agricultural Property Relief becomes transferable between spouses, retroactively including pre-2026 deaths, offering a vital buffer for family successions. This caps full relief but allows up to £2 million protection for married pairs, urging immediate share equalisation.
Excess over the £1 million BPR/APR cap receives only 50% relief from 2026, effectively doubling the IHT rate on those assets to 20%, which could add tens of thousands to larger business or farm estates. Model this with professional valuations to identify gifting opportunities now.
Unspent defined contribution pensions enter the IHT net from April 2027, ending their tax-free inheritance status and potentially taxing pots at 40%, so consider drawdown and gifting strategies in 2025-26 to mitigate. Executors gain flexibility with 50% withholding for 15 months to settle bills.
Anti-avoidance measures cap relevant property trust charges at £5 million from April 2025 and restrict lifetime charity gifts to UK entities from 26 November 2025, closing offshore and global philanthropy loopholes. Review existing trusts urgently to avoid 6% periodic hits on excesses.
UK agricultural land held via non-UK entities will be taxed as domestic from April 2026, eliminating avoidance routes for international farmers and business owners. Consolidate holdings domestically to preserve full APR eligibility.
The Infected Blood Compensation Scheme offers IHT exemptions on payments to estates of deceased eligibles and a two-year tax-free gifting window from 4 December 2025 for living recipients. This provides targeted relief for affected families amid broader reforms.
Use Potentially Exempt Transfers and normal expenditure rules to gift assets lifetime, tracking via a custom worksheet to maximise the seven-year exemption and annual £3,000 allowance. Combine with hold-over relief for business assets to defer capital gains too.
For estates over £2 million, the residence nil-rate band tapers fully by £2.35 million, so downsize or gift property early to retain this £175,000 per person boost. This is crucial for homeowners in high-value areas like London or the South East.
Annual estate audits, family charters, and solicitor-updated wills integrate these changes holistically, potentially halving liabilities through layered reliefs and emotional safeguards. Start with HMRC's online estimator today for a baseline projection.
About the Author

Maz Zaheer, AFA, MAAT, MBA, is the CEO and Chief Accountant of MTA and Total Tax Accountants, two premier UK tax advisory firms. With over 15 years of expertise in UK taxation, Maz provides authoritative guidance to individuals, SMEs, and corporations on complex tax issues. As a Tax Accountant and an accomplished tax writer, he is renowned for breaking down intricate tax concepts into clear, accessible content. His insights equip UK taxpayers with the knowledge and confidence to manage their financial obligations effectively.
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