Inheritance Tax - Planning

09 September 2025

Case study - a comparison between discretionary and absolute trusts
The differences and the pros and cons of using discretionary and absolute trusts. Trusts can be used to mitigate inheritance tax (IHT), to protect vulnerable beneficiaries and to provide future generations with a legacy. Most types of trust have the option of using either an absolute version or a discretionary version

02 September 2025

Business Relief Qualifying Investments
Business relief investments for IHT planning compared with trust based solutions

28 July 2025

Going further with intergenerational planning
Three key wats to make your intergenerational planning strategies more effective

28 July 2025

The barriers to IHT planning and how to overcome them
Overcoming donor requirements for access and control tax effectively

23 July 2025

IHT rate reduction through charitable legacies
The rules for securing a 10% reduction in the IHT rate, from 40% to 36%, provided a charitable legacy of at least 10% of the estate is made on death

21 July 2025

The IHT liquidity challenge: paying tax in instalments and the interest factor
The rules for paying tax in instalments � possibly interest free

02 July 2025

Planning opportunities with the residence nil rate band
The consequences, and planning opportunities, for different client types caused by the introduction of the residence nil rate band

18 June 2025

Intergenerational Strategy: Impact on adviser business value
Why taking an �all family �approach to Intergenerational and intragenerational approach to client relationships will be beneficial for adviser business value

16 June 2025

Creating and enhancing a strong adviser/client relationship with a spouse or partner of your "main client"
The fundamental contributors to creating and enhancing a strong adviser/client relationship with the female spouse or partner of your �main client�

13 June 2025

IHT and estate protection - using term assurance and gift inter-vivos policies to protect your clients' lifetime gifts from IHT
How to use term assurance and gift inter-vivos protection policies effectively to protect lifetime gifts

13 June 2025

Intergenerational Planning: Spouse to Spouse/Partner to Partner
Why having a strong relationship with the spouse or partner of your �main client� is so important

11 June 2025

Intergenerational Planning: an " all family" approach
Why taking an �all family �approach to Intergenerational planning is hard. Why being intentional and having a structured plan is so important

16 April 2025

Inheritance tax and long-term UK residents - new HMRC guidance
How new long-term UK residence rules affect inheritance tax from 6 April 2025

17 March 2025

The transferable nil rate band in estate planning
Maximising the availability of the transferable nil rate band (TNRB) and other planning on the first death of a couple

17 March 2025

A useful guide to inheritance tax computations
Calculating the amount of inheritance tax payable