Banking, investments and credit FAQs
Answers to frequently asked questions relating to banking services, mortgages, general investments and credit scores.

Real Estate Investment Trusts ('REITs') (137 KB , PDF)
Real Estate Investment Trusts ('REITs') (137 KB , PDF)
Answers to frequently asked questions relating to banking services, mortgages, general investments and credit scores.
This Commons Library research briefing provides a summary description of the structure of inheritance tax (IHT) and the main reliefs which are available.
At the Autumn 2024 Budget, the government announced that, from April 2026, it would restrict the inheritance tax relief available for agricultural and business property. There has been significant debate over how many farms and other businesses this measure would affect.