
The One Big Beautiful Bill Act (July 2025) permanently raised the US federal estate and gift tax exemption to $15 million per person, or $30 million per married couple, with no sunset. State estate tax in roughly 12 jurisdictions still bites. Here is what changed, who benefits most, and where planning work still matters in…

From 6 April 2027, unspent UK pension pots fall into the IHT estate. What’s changing, who’s hit hardest, and the 6 planning moves to consider before the 2027 deadline.
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