IHT reform
12 articles tagged iht reform.
-
The Team Around the Founder — what the IHT reform does to co-founders, early employees, and vested equity holders
Public coverage of the April 2026 reform has focused on the lead founder. A growing technology company is not one founder. The reform sits across a team — co-founders with material stakes, early employees whose vested options compounded across rounds, senior operators with later-stage grants. This piece walks the population the existing pieces have not directly addressed, evaluates the planning levers as they actually apply to that population, and frames the recruiting and retention question this creates for UK technology companies.
-
For Journalists — What Is Reliable, What Is Contested, What Should Not Be Repeated
A working source-quality reference for journalists writing about the April 2026 UK inheritance tax reform. Each major claim with the source, what it does and does not establish, and a confidence level.
-
For Tax Practitioners — The Substantive Issues
A technical reference for solicitors and accountants advising on the post-April 2026 inheritance tax regime as it applies to unlisted trading-company shares. Anchored to legislation and case-law where it exists.
-
Where to Start — A Reading Guide
The publication has four sections: the April 2026 UK IHT reform analysis, a body of work on venture capital, a seven-document set on whether to industrialise Mars, and a single Notebook piece outside the analytical register. One entry-point recommended for each kind of reader.
-
The Amount Question and the Timing Question
The April 2026 inheritance tax reform raises two analytically separate questions: how much intergenerational business wealth should be taxed at, and when the tax should fall. This piece sets out the strongest case for each timing option (death-based, realisation-based) in its own voice, at roughly equal length, without a closing verdict from the publication.
-
What the Inheritance Tax Reform Means for UK Tech
A plain English explainer for founders, angels, VCs, and the people who fund and build UK tech companies.
-
UK Tech and the IHT Reform — The Funding Stack and the Fiscal Model
Technical depth on each part of the UK tech funding stack — founders, angels, VCs, PE, EIS, LPs, early employees — and a 25-year fiscal model of what each policy option means for the Treasury, including second-order effects.
-
Inheritance Tax and the UK Tech Cohort
What is being argued, what the disagreement turns on, and what different evidence would mean — for the founders, investors, and operators driving the new economy.
-
Inheritance Tax and the UK Tech Cohort — full version
The complete paper, with international comparators and a detailed treatment of what different evidence would mean.
-
UK Tech and the IHT Reform — Plain English Overview
The shortest readable version. About 700 words.
-
UK Tech and the IHT Reform — Plain English Detailed
The full plain English version, with international comparators and four scenarios. About 3,000 words.
-
On the Principle — Both Cases at Equal Length
The operational analysis takes the principle of taxing very large intergenerational business-wealth transfers as given. This piece sets out the strongest cases on the prior question, on both sides — for and against — at roughly equal length, in the voice of each side's strongest defenders, with no closing verdict from the publication.