Inheritance tax Inheritance tax
United Kingdom
- 57Rate bands etc for tax years 2028-29 and 2029-30
- 58EBTs: prohibition on applying property for benefit of participators etc
- 59EBTs: restriction on proportion of beneficiaries who may be participators etc
- 60EBTs: shares entering trust to have been held for two years
- 61Agricultural property relief: environmental management agreements
- 62National Savings Bank: statements from HMRC no longer to be required