Draft Finance Bill 2025–26

Inquiry by the Finance Bill Sub-Committee, 17 September 2025. Its page on the Parliament website.

Reports and responses

3rd Report - Inheritance tax measures: unused pension funds and agricultural and business property reliefs (28 January 2026)
Response by HM Treasury to the Inheritance tax measures: unused pension funds and agricultural and business property reliefs report (30 March 2026)

Evidence sessions

13 October 2025: Tax Policy Associates; TaxWatch; Confederation of British Industry (CBI); Chris Sanger, Tax Professionals Forum
13 October 2025: Chartered Institute of Taxation (CIOT); The Association of Chartered Certified Accountants (ACCA); Institute of Chartered Accountants in England & Wales (ICAEW); Law Society of England and Wales
20 October 2025: Emma Chamberlain, Chartered Institute of Taxation (CIOT); Institute of Chartered Accountants England and Wales (ICAEW); Association of Taxation Technicians (ATT); Leontia Doran, Chartered Accountants Ireland
20 October 2025: Irwin Mitchell LLP; The Law Society of Scotland; John McArthur, Society of Trust and Estate Practitioners (STEP); The Law Society of England and Wales
27 October 2025: Tom Bradshaw, National Farmers Union (NFU); Jeremy Moody, Central Association of Agricultural Valuers (CAAV); Judicaelle Hammond, Country Land and Business Association (CLA)
27 October 2025: Natalie Butt, Crowe U.K. LLP; Steve Rigby, Family Business UK; James Brougham, Make UK
3 November 2025: Sir Steve Webb, Lane Clark & Peacock LLP; Baroness Altmann, House of Lords
3 November 2025: Mark Plewes, WBR Group Limited; Renny Biggins, The Investing and Saving Alliance (TISA); David Gallagher, Association of Pension Lawyers; Kirsty Cotton, Association of Consulting Actuaries
10 November 2025: Malcolm Gammie KC, One Essex Court
10 November 2025: Dr Andy Summers, Centre for the Analysis of Taxation (CenTax)
8 December 2025: Dan Tomlinson MP, HM Treasury; Oliver Haydon, HM Treasury; Christopher Stewart, HMRC