In anticipation of the upcoming increases to the Business Asset Disposal Relief (BADR) rates in April 2025 and 2026, as well as the introduction of Inheritance Tax (IHT) on pensions starting in April 2027, we have implemented the following template updates:
- A new note has been added to the ‘Current IHT Position’ calculation table, informing clients that pensions will be included in the value of their estate for Inheritance Tax (IHT) purposes from April 2027.
- A new disadvantage has been added to the ‘Potential Disadvantages’ tab for all new and existing retirement plan recommendations, informing clients that pensions will be included in the value of their estate for Inheritance Tax (IHT) purposes from April 2027, and that any unused pension funds and death benefits may become liable to an IHT charge upon death, after the deduction of any available nil rate band.
- A new note has been added to our ‘Business Asset Disposal Relief (BADR)’ glossary item, informing clients of the upcoming increases to the Business Asset Disposal Relief (BADR) rates in April 2025 and 2026.
Please note – following the budget announcement further changes will be made to the content of our report writing application in readiness for the 2025/26 tax year.
As always, our friendly support team are available 9am – 5pm / Mon – Fri to answer any further questions you may have support@atebsuitability.co.uk / 0191 338 8177.
Please don’t forget we have a collection of ‘how to’ guides, articles and hints/tips via our FAQs which are available on our Help & Support Portal.



General Insurance Pricing Rules – Compliance with ICOBS 6B Attestation
Paul Caine Compliance Conduct, email, FCA, scam, Senior Manager, Update
The FCA is requesting that firms who have general insurance permissions (and premium finance providers), complete an online survey in relation to compliance with ICOBS 6B attestation. The deadline for submission is 31 March 2022, and attestation will need to be made by all firms who operate with the above permissions on a periodic basis. […]