After a month of no movement, the latest Finance Bill (officially titled Finance (No. 2) Bill 2024-26) has begun moving again following completion of Committee stage last month. A number of government amendments were tabled last week ahead of report stage and the Bill’s third reading. This is scheduled for Wednesday 11 March 2026 during which these amendments will be debated and are expected to be agreed.
The tabled amendments cover a wide variety of areas and include the planned changes to Inheritance Tax for unused pension pots and agricultural property relief and business property relief, the tax treatment of carried interest, and temporary non-residence of individuals, amongst others.