Sentences with phrase «inheritance tax treatment»

In addition, by making appropriate provision under a will, advantage can be taken of the special inheritance tax treatment afforded to certain types of agricultural and business property.

No changes to the inheritance tax treatment of pension schemes are expected this year in the Finance Act 2017 or the Pension Schemes Bill 2017, but we can expect developments to continue in the longer term, and given the complex nature of this area we may see further test cases such as this in the courts.