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… relief, the shares must have been held for more than two years at the time of death. From April 2026, AIM shares will be subject to IHT of 20%. Other business relief-qualifying assets will be IHT-free up…

… (especially if these return), we could see a similar trend as we move through late 2025 into early 2026.   What to look out for? Diagonal cracks in walls, especially around doors and windows Doors…

… the UK fell by 5% in 2024 (23,872 vs 25,158) and are forecast to decline further this year and into 2026*.  This is welcome news for businesses of all sizes, especially those trading on credit terms in…

… economy is down from 2% to 1% for 2025, but figures have been upgraded for the next four years – 1.9% in 2026, 1.8% in 2027, 1.7% in 2028 and 1.8% in 2029. Inflation is forecast to average 3.2% this year – up from…

… the government plan is to change this methodology, it will not be actioned until April 2026 due to complexity. In the meantime, the threshold at which the higher income child benefit charge starts…

… a lump sum). The LTA limit currently stands at £1,073,100 and was frozen at this amount until April 2026. However, the government has announced that the Lifetime Allowance charge will be removed from April…

… pensions and the tax position of benefits at retirement. Other changes to be aware of From April 2026 The New State Pension - The full flat rate will increase from £230.25 at present to £241.40 a week…