UK Inheritance Tax Reforms 2026-27: Pensions in Scope, BPR Capped, AIM Relief Halved
The biggest UK Inheritance Tax overhaul in a generation: from April 2026 BPR and APR are capped at £1 million and AIM relief halves; from April 2027 unused pension funds enter the IHT net. 49,000 extra estates affected. Full guide for IFAs, families and business owners.