3rd Report - Inheritance tax measures: unused pension funds and agricultural and business property reliefs
- HC No.
- —
- Published
- 28 Jan 2026
- Items
- 0
- Response
- Response document linked Read government response ↗
Select Committee · Finance Bill Sub-Committee
Draft Finance Bill 2025–26
Status: Open
Opened: 17 Sep 2025
1 report
Reports
Oral evidence sessions
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| Date | Session and witnesses | Source |
|---|---|---|
| 8 Dec 2025 |
Oral Evidence
Christopher Stewart · HMRC,
Dan Tomlinson MP · HM Treasury,
Oliver Haydon · HM Treasury
|
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| 10 Nov 2025 |
Oral Evidence
Dr Andy Summers · Centre for the Analysis of Taxation (CenTax),
Malcolm Gammie KC · One Essex Court
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| 3 Nov 2025 |
Oral Evidence
David Gallagher · Association of Pension Lawyers,
Kirsty Cotton · Association of Consulting Actuaries,
Mark Plewes · WBR Group Limited,
Renny Biggins · The Investing and Saving Alliance,
Sir Steve Webb · Lane Clark & Peacock LLP,
The Baroness Altmann CBE · House of Lords
|
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| 27 Oct 2025 |
Oral Evidence
James Brougham · Make UK,
Jeremy Moody · Central Association of Agricultural Valuers (CAAV),
Judicaelle Hammond · Country Land and Business Association,
Natalie Butt · Crowe U.K. LLP,
Steve Rigby · Family Business UK,
Tom Bradshaw · National Farmers' Union (NFU)
|
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| 20 Oct 2025 |
Oral Evidence
Annie Pearson · The Law Society of Scotland,
Emma Chamberlain · Chartered Institute of Taxation (CIOT),
Helen Thornley · Association of Taxation Technicians (ATT),
Ian Bond · The Law Society of England and Wales,
John Bunker · Irwin Mitchell LLP,
John McArthur · Society of Trust and Estate Practitioners (STEP),
Katherine Ford · Institute of Chartered Accountants England and Wales (ICAEW),
Leontia Doran · Chartered Accountants Ireland
|
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| 13 Oct 2025 |
Finance Bill Sub-Committee Oral evidence session (promoters); Finance Bill Sub-Committee Oral evidence session 2 (promoters)
Alice Jeffries · Confederation of British Industry (CBI),
Chris Sanger · Tax Professionals Forum,
Dan Neidle · Tax Policy Associates,
Jason Piper · The Association of Chartered Certified Accountants (ACCA),
Lindsey Wicks · Institute of Chartered Accountants in England & Wales (ICAEW),
Lydia Challen · Law Society of England and Wales,
Margaret Curran · Chartered Institute of Taxation (CIOT),
Mike Lewis · Conflict Armament Research
|
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Who gave evidence
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| Witness | Organisation | Sessions |
|---|---|---|
| Alice Jeffries · Tax Policy Manager | Confederation of British Industry (CBI) | 1 |
| Annie Pearson · Member of the Tax Law Sub-Committee | The Law Society of Scotland | 1 |
| Chris Sanger · Member Chair | Tax Professionals Forum | 1 |
| Christopher Stewart · Head of Pensions Tax Policy | HMRC | 1 |
| Dan Neidle · Founder | Tax Policy Associates | 1 |
| Dan Tomlinson MP · Exchequer Secretary to the Treasury | HM Treasury | 1 |
| David Gallagher · Chair | Association of Pension Lawyers | 1 |
| Dr Andy Summers · Director | Centre for the Analysis of Taxation (CenTax) | 1 |
| Emma Chamberlain · Member of CIOT Private Client (UK) Committee | Chartered Institute of Taxation (CIOT) | 1 |
| Helen Thornley · Technical Officer | Association of Taxation Technicians (ATT) | 1 |
| Ian Bond · Member of the Wills & Equity Committee | The Law Society of England and Wales | 1 |
| James Brougham · Senior Economist | Make UK | 1 |
| Jason Piper · Policy Lead, Business and Tax Law | The Association of Chartered Certified Accountants (ACCA) | 1 |
| Jeremy Moody · Secretary and Adviser | Central Association of Agricultural Valuers (CAAV) | 1 |
| John Bunker · Consultant Solicitor and Chartered Tax Adviser | Irwin Mitchell LLP | 1 |
| John McArthur · Member of the Technical Committee | Society of Trust and Estate Practitioners (STEP) | 1 |
| Judicaelle Hammond · Director of Policy and Advice | Country Land and Business Association | 1 |
| Katherine Ford · Technical Manager, Tax | Institute of Chartered Accountants England and Wales (ICAEW) | 1 |
| Kirsty Cotton · Chair, Pensions Taxation Committee | Association of Consulting Actuaries | 1 |
| Leontia Doran · UK Tax Manager | Chartered Accountants Ireland | 1 |
| Lindsey Wicks · Senior Technical Manager, Tax Policy | Institute of Chartered Accountants in England & Wales (ICAEW) | 1 |
| Lydia Challen · Co-Chair, Tax Committee | Law Society of England and Wales | 1 |
| Malcolm Gammie KC · Barrister | One Essex Court | 1 |
| Margaret Curran · Technical Officer | Chartered Institute of Taxation (CIOT) | 1 |
| Mark Plewes · Head of Pensions Technical | WBR Group Limited | 1 |
| Mike Lewis · Head of Enhanced Investigations | Conflict Armament Research | 1 |
| Natalie Butt · Director, Private Client | Crowe U.K. LLP | 1 |
| Oliver Haydon · Deputy Director | HM Treasury | 1 |
| Renny Biggins · Head of Retirement | The Investing and Saving Alliance | 1 |
| Sir Steve Webb · Partner | Lane Clark & Peacock LLP | 1 |
| Steve Rigby · Chair | Family Business UK | 1 |
| The Baroness Altmann CBE · Member | House of Lords | 1 |
| Tom Bradshaw · President | National Farmers' Union (NFU) | 1 |
Correspondence
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| Published | Direction | Letter |
|---|---|---|
| 12 Jan 2026 | To committee | Letter from the Exchequer Secretary to the Treasury to the Chair |
| 9 Dec 2025 | To committee | Letter from the Exchequer Secretary to the Treasury to the Chair |
| 27 Oct 2025 | To committee | Letter from the Chair to the Exchequer Secretary to the Treasury |
Meetings & visits
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| Date | Type | Detail | Source |
|---|---|---|---|
| 12 Jan 2026 | Formal meeting (private meeting) | Formal Meeting (Private Meeting) · Room 2, Palace of Westminster |