This browser is not actively supported anymore. For the best passle experience, we strongly recommend you upgrade your browser.

2/5/2026 3:13:01 PM | less than a minute read

Capping inheritance trust charges for excluded property trusts revisited

Get in touch

Sophie St John

Partner

Get in touch

Sophie St John

Partner

In our November 2025 edition of Globally Speaking, we explained that the UK Budget on 26 November 2025 included an unexpected announcement affecting the inheritance tax (IHT) position of formerly “excluded property trusts” that had a “long-term resident” (LTR) settlor

Row of traditional English terraced houses in Muswell Hill during sunset in London, England

Get in touch

Sophie St John

Partner

Get in touch

Sophie St John

Partner

Latest Insights

PISCES: preparing private companies for intermittent share trading

2/20/2026 3:28:39 PM

PISCES: preparing private companies for intermittent share trading

By Nigel Taylor Maria Nadarajah

Part 3 - Buy ins, buy outs and surplus - lessons from Coca Cola

2/18/2026 4:14:09 PM

Part 3 - Buy ins, buy outs and surplus - lessons from Coca Cola

By James Newcome

Part 2 - Should landed estates opt for enhanced employer contributions?

2/18/2026 4:11:26 PM

Part 2 - Should landed estates opt for enhanced employer contributions?

By Simon Blackburn Paul Ashcroft Alice Anderson

Part 1 - Virgin Media: an update

2/18/2026 4:10:52 PM

Part 1 - Virgin Media: an update

By Justin McGilloway Alice Anderson