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.
Documents to download
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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.
Documents to download
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Inheritance Tax : a basic guide (249 KB , PDF)
Related posts
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Key documents: taxation
This note lists a series of key documents on taxation.
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Pension tax relief: The annual allowance and lifetime allowance
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
