Alcohol licensing: cumulative impact assessments
Cumulative impact assessments can limit the number of licensed premises in an area where their density is contributing to crime and disorder.

This Commons Library research briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
Inheritance Tax : a basic guide (269 KB , PDF)
Inheritance tax (IHT) is levied on the value of someone’s estate when they die. The main statutory provisions for the tax are consolidated in the Inheritance Tax Act (IHTA) 1984, as amended.
IHT is charged at a flat rate of 40% if the deceased’s ‘net estate’ exceeds a threshold (the nil-rate band, or NRB), set at £325,000 for 2025/26. The NRB has been set at this level since April 2009. In the Autumn 2024 Budget the Chancellor Rachel Reeves announced the NRB would remain at this level until April 2030.
Certain gifts (given during someone’s lifetime or made under the terms of a will) are exempt from IHT irrespective of their size. This includes gifts to spouses or civil partners, or to charities.
Other gifts made within seven years of the death may be included in someone’s net estate. There are exceptions to this (for instance, a maximum of £3,000 in gifts per year is exempt from calculations of a net estate).
When someone’s estate is assessed for tax, any portion of their NRB that is not used is transferred to their spouse or civil partner. In turn, when the surviving partner dies, this portion may be added to their own NRB when their estate is assessed for tax. In effect, if no use was made of someone’s NRB on their estate, their spouse or civil partner’s NRB rises from £325,000 to £650,000.
From April 2017, those who die and leave their main home to a direct descendant (such as a child or grandchild) have their nil-rate band increased. The value of this additional nil-rate band was originally set at £100,000 in 2017/18 and increased to £175,000 in 2020/21. The residence nil‑rate band is tapered away at a rate of £1 for every £2 if the net estate exceeds £2 million in value. As with the NRB, the residence nil-rate band and the £2 million taper threshold, are to be frozen at their current value until April 2030.
Gifts made to individuals that are not outright exempt from IHT may be ‘Potentially Exempt Transfers’ (PETs). This is because gifts become exempt from IHT if the donor lives for at least seven years after the gift was made. If the donor dies in this period, the gift becomes part of the net estate, and may result in a IHT charge if the NRB is exceeded. If IHT is due on a gift, it is the responsibility of the recipient to pay.
If the total value of gifts given in that period exceeds £325,000, gifts given between three and seven years from death are subject to a taper relief, where they are taxed progressively more lightly the further away from death the gift was given.
Two other major reliefs cover business property and agricultural property.
A gift can be given ‘with reservation’, meaning the donor retains an interest in it. For instance, someone giving their house away but continuing to live in it. In other words, the donor retains some benefit from the gift. These gifts are not counted as PETs, and would be calculated as part of the net estate. Some gifts that are technically with reservation (for example, if a parent gives their house to a child but continues to live in it) would not be counted as such if the donor’s enjoyment of the property arises out of an unforeseen circumstance (for instance, ill health).
Detailed guidance is provided in HM Revenue and Customs’ (HMRC) Inheritance Tax Manual.
Guidance for those dealing with tax following bereavement is published by the Low Incomes Tax Reform Group (LITRG) and by the charity Tax Help for Older People.
HMRC publish statistics on IHT including overall liabilities, the composition of estates, and geographical distribution. There is a delay in the data due to the lag between the time of death and when tax is due. The most recent figures are for 2021/22, published in July 2024.
This briefing provides a basic overview of how inheritance tax works.
Commons Library research briefing CBP-93 Inheritance tax: Current policy and debates provides a more detailed overview over tax, and discusses the debates there have been about the tax in recent years.
Commons Library research briefing CBP-10181 Changes to agricultural and business property reliefs for inheritance tax discusses the proposals the government set out in the Autumn 2024 Budget, to restrict the inheritance tax relief available for agricultural and business property.
Inheritance Tax : a basic guide (269 KB , PDF)
Cumulative impact assessments can limit the number of licensed premises in an area where their density is contributing to crime and disorder.
The briefing sets out international commitments on freedom of religion or belief, reports of discrimination, and UK international work on the issue.
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