questionText: To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of implementing a deferral mechanism for inheritance tax liabilities arising from the reduction of 100% Business Property Relief above £2.5 million where there is no effective means for family shareholders to fund the liability without disposal of the business.
answerText: The reforms to business property relief from 6 April 2026 get the balance right between supporting businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of business asset...
heading: Business: Inheritance Tax