Autumn Budget 2026: the two things that didn’t change, and why they matter
Every Budget video tells you what changed. Nick explains the two things that didn’t, and why they mean estate planning conversations should start sooner.
Nick Maidment
Nick Maidment, Managing Director of Freyr, explains why two things that stayed the same matter more than anything that changed. Business Relief was left alone, with the £2.5m allowance for 100% relief frozen until April 2031. And there was no U-turn on pensions, so most unused pensions will still fall inside the estate for Inheritance Tax from April 2027.
Together, they're why we believe estate planning conversations with clients should start sooner, beginning with who they want to benefit, when and how, rather than tax alone.
Important information This video is for information only and is not financial or tax advice. Tax rules can change and their effect depends on individual circumstances. Business Relief qualification is assessed by HMRC case by case and is not guaranteed. Investments that may qualify for Business Relief put capital at risk, are illiquid and are not covered by the Financial Services Compensation Scheme.
