House of Lords report on proposed IHT changes

The Chartered Institute of Taxation (CIOT) has welcomed the House of Lords report on the government’s proposed inheritance tax (IHT) changes.

This report endorses changes the Institute has been calling for, including the need for guidance and regulations for the IHT pension changes to be published much sooner than the government’s plan of spring 2027.

Emma Chamberlain and John Bunker provided oral evidence to support CIOT’s position.