The inquiry is open, opened 17 September 2025.
The committee has published 1 report, most recently 3rd Report - Inheritance tax measures: unused pension funds and agricultural and business property reliefs on 28 January 2026.
Published 30 March 2026. The deadline was 28 March 2026.
Summary written by Accountability Index from the government's response. It is not the government's own words.The Government has "accepted 9 recommendations and partially accepted a further 31 recommendations" from the Sub-Committee's report, and does not accept others, including those on payment deadlines.
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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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| 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 |
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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 |
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| Date | Type | Detail | Source |
|---|---|---|---|
| 12 Jan 2026 | Formal meeting (private meeting) | Formal Meeting (Private Meeting) · Room 2, Palace of Westminster |