Read in order.
The statute behind the series — and the record that answers it.
The five essays above map what the April 2027 reform does. These read underneath it: the Finance Act that made it law, the household record that turns a 15-month freeze into a clean payment, and the frozen thresholds quietly widening the net alongside it.
Reading the Finance Act 2026 — what passed, what didn't
The Finance Act 2026 received Royal Assent on 18 March 2026. The pension inheritance tax reform took the headlines; several smaller provisions are likely to matter more for individual households over the next five years. A guide to the parts that were not reported on.
7 min read →Pensions and inheritance tax from 2027: what families need to record
From 6 April 2027, most unused pension funds come within the estate for inheritance tax. The tax change is technical. The family problem is practical: can anyone find the pension record?
5 min read →The Spring Statement, frozen thresholds, and the slow drift into IHT
The 2026 Spring Statement extended the freeze on inheritance tax nil-rate bands and the residence nil-rate band to April 2031. The five-year extension is rarely discussed alongside the pension reform — but together they produce the largest expansion of the IHT-paying population in a generation.
6 min read →Cohabiting partners, inheritance and the missing household record
The government is consulting on stronger inheritance rights for unmarried partners. Whatever the law becomes, the first practical question remains: where are the records, who is named, and what route exists?
6 min read →