Client accessAutumn Statement 2022 – Inheritance tax
Budget Summary
- Income tax
- National insurance contributions
- Capital gains
- Inheritance tax
- Stamp duty land tax
- Land transaction tax
- Business
- VAT
- Vehicles
- Welfare, work and pensions
- Energy
The inheritance tax nil-rate bands are already set at current levels until April 2026 and will stay fixed at these levels for a further two years until April 2028. The nil-rate band will continue at £325,000, the residence nil-rate band will continue at £175,000 and the residence nil-rate band taper will continue to start at £2 million.
