HMRC to raise at least £110m annually by cutting IHT relief on AIM shares

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In IFA Magazine, Laura Walkley, Partner and Head of Private Client at TWM Solicitors, provides insight into the implications of the government’s decision to halve the Inheritance Tax (IHT) relief on AIM-listed shares from 100% to 50%, effective April 2026.

Laura’s comments also feature in Professional Advisor, Money Marketing, Professional Advisor, Investment Week, Portfolio Advisor and Moneyweek.

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