
Why Your Inheritance Tax Allowances Are Worth Less Than They Look
Four of the UK's key Inheritance Tax allowances have not risen in decades. Here is what they are really worth today, and what it means for your estate planning.
Commentary, articles and events from the Expat UK Tax team, for expatriates and internationally mobile individuals.
Articles

Four of the UK's key Inheritance Tax allowances have not risen in decades. Here is what they are really worth today, and what it means for your estate planning.

England is consulting on a High Value Council Tax Surcharge on homes worth £2m and above, from April 2028. Scotland is proposing its own version with a lower £1m threshold and a different mechanism. What owners, including non-residents, should understand now.

From April 2027, unused pension funds are expected to fall within inheritance tax. Before you draw down and start gifting, understand the double-tax trap, the deprivation of assets risk, and what the change means for internationally mobile families.

How the UK-Singapore double taxation agreement works in practice: residence and Singapore's territorial system, employment, the pensions trap that catches many expats, UK investment income, and capital gains, for individuals living between the UK and Singapore.
Events

Singapore (Industrious offices) · Visit
Stephanie Chan will be in Singapore, based at the Industrious offices, and available for in-person consultations on UK tax matters. Register your interest below and we will be in touch to confirm a time.
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