The Calendar

November 2026

• The CalendarInheritance tax on pensions from 6 April 2027: the executor's job and the adviser's conversationFinance Act 2026 brings most unused pension funds and death benefits into inheritance tax for deaths on or after 6 April 2027. The personal representative's duties and deadlines, who is liable, the withholding and direct payment routes, the exclusions and the income tax interaction, as the primary texts state them on 8 November 2026.
• The CalendarCompanies House identity verification: what changes on the register after 17 November 2026What Companies House identity verification is, who must verify by when, what the register shows after 17 November 2026, and how a banker reading it should use the new status line.
• The CalendarFounders' Relief: who qualifies, on the consultation textFounders' Relief, announced in Budget 2026, proposes a 10 per cent Capital Gains Tax rate on up to £10 million of lifetime gains from 6 April 2027. The individual, company and growth tests as the consultation states them, what is still open, and how it sits beside business asset disposal relief.
• The CalendarSmall companies will still not file a profit and loss account: the 23 October 2026 pause, and what the balance sheet still tells youWhat the 23 October 2026 announcement says, what each small-company filing option puts on the public record, and how to read net assets, cash, reserves and director's loans with care.
• The CalendarWhat Budget 2026 means for owners planning to sell: the £500,000 business asset disposal relief limit from 6 April 2027Budget 2026 cut the business asset disposal relief lifetime limit from £1 million to £500,000 for disposals from 6 April 2027. The change, the people it reaches, the timing question and what it means for a private banker's book.