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Kingsley Napley: High tax Budget hits middle classes more than high-net-worths

By Laura Purkess, 28 Nov 25

James Ward said chancellor Rachel Reeves appeared to have “read the room” and did not want to fuel more wealthy individuals leaving the UK

rachel-reeves

rachel-reeves

The UK Budget this week “spread pain across the middle classes” rather than targeting high-net-worth individuals, according to James Ward, head of private client at law firm Kingsley Napley.

He highlighted that the main change to inheritance tax (IHT) came as a surprise, with the government introduced allowing the business and agricultural nil rate band to be transferred between spouses, meaning married couples now effectively have a combined £2m tax-free allowance to pass onto their descendants, which could go some way towards lessening the “farmer’s tax”.

He added that the “mansion tax” is a new addition to the wealth tax roster, but that it seems manageable for anyone owning properties of over the £2m threshold.

“We wait to see the details but this is not implemented until 2028. My fear is that this is just the start of direct property tax on the value of property and that this new tax can be extended easily in the future,” he said.

He added: “This was another high tax budget from Rachel Reeves, but not targeting the individuals we were led to believe.

“High net worths in general seem to have escaped some of the worst touted changes such as exit taxes, increases in CGT rates, an extension of the 7-year gifting rule, the introduction of a lifetime cap on gifting, significant wealth taxes, an increase in the additional higher rate of income tax, removal of the 25% tax free pension lump sum, to name a few.

“Instead, the Budget seems to be spreading the pain across the middle classes targeting income tax on non-employment derived income, freezing the income tax rates bringing thousands more into the higher rate brackets and restricting salary sacrifice claims.”

“Overall, it would seem that Rachel Reeves has read the room, read the headlines and seen the numbers of wealthy individuals leaving the UK and has not wanted to add more fuel to the fire. Whether this will stop the movement of HNWs overseas is another matter, but there is no doubt the budget’s bark was worse than its bite for high net worths.”

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International Adviser covers the global intermediary market that uses cross-border insurance, investments, banking and pension products on behalf of their high-net-worth clients. No news, articles or content may be reproduced in part or in full without express permission of International Adviser.