The Budget and the annual Finance Bill
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.

This Commons Library briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
Inheritance Tax : a basic guide (249 KB , PDF)
Further to this short overview, HM Revenue & Customs (HMRC) provide guidance on inheritance tax on Gov.uk. Detailed technical guidance on the law is given in HMRC’s manual on the tax.
HMRC also operate an enquiry service for those with questions about inheritance tax or probate.
A second Commons Library briefing – Inheritance Tax – looks at the historical development of the tax and recent debates as to its potential reform.
Inheritance Tax : a basic guide (249 KB , PDF)
This briefing examines the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement.
This note lists a series of key documents on taxation.
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.