Given the upcoming expansion of estates for IHT purposes with pensions coming back into scope from April 2027, the need to find a tax-efficient and easy access home for wealth is going to grow exponentially.

Despite the new limits on 100% IHT relief through Business Relief from April 2026, it remains a convenient and effective way for suitable investors to retain access to their money in later life at a time of soaring care fees, while also employing an IHT relief method (assuming they own the BR-qualifying shares at death).

In this latest edition of the Intelligent Partnership Business Relief Industry Update, we get insights from several prominent managers in the space to keep advisers up to date on recent developments in the marketplace.