Will IHT changes only apply to someone who dies after the changes are announced?

semiquaver2206

If Labour change inheritance tax laws, will these be back dated to someone who died before the changes are announced? My mother died in September this year and I’m wading through the admin to apply for grant of probate. I am wondering if any changes would affect us by being backdated, as it’s unlikely I’ll complete the applications before the Autumn Budget is announced. 

TadleyBaggie

The best answer can be found here: https://magic-8ball.com/

Keep_pedalling

It has never been done before and I think it highly unlikely to happen this time round. 

user1977

As above, there's no general law which says it can't be retrospective (every Budget results in new legislation), but it would be immensely unusual - I think it safe to assume that the date of death is the relevant benchmark.