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Inheritance tax relief for AIM shares is becoming harder to rely on in 2026. This checklist sets out what UK investors should verify about trading status, liquidity and holding structures before letting tax relief drive a small-cap investment case.
UK households are rebuilding cash balances in 2026, and the appeal is understandable. But once inflation, tax and the return available on gilts and diversified portfolios are counted, cash stops looking risk-free. This four-question framework helps investors judge how much is enough.
Defined-benefit pension surpluses are changing the cash-flow arithmetic at a number of UK-listed companies in 2026. This analysis explains how surpluses arise, how they can reach shareholders and why equity investors should treat 'cash machine' claims with care.