IFS examines options for reforming inheritance tax

In its recent report, the Institute for Fiscal Studies (IFS) considers several options for reforming inheritance tax (IHT). These include raising the IHT nil rate band (NRB), or capping key IHT reliefs such as business property relief (BPR) and agricultural property relief (APR). The government currently receives around £7bn in IHT receipts annually, according to […]

IFS residential conference: Taxing top incomes

Every two years, the Institute for Fiscal Studies holds a residential conference, which aims to facilitate high-level knowledge exchange between practitioners, policymakers and academics on key areas of policy and practice. This year’s conference will be held in Oxford on 30-31 March and is sponsored by CIOT and supported by Tax Journal. This year’s IFS […]