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Inheritance Tax - Planning

11 September 2026
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 2026
Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning
26 August 2026
Options for IHT planning where clients own buy to let properties - a case study
The options for inheritance tax (IHT) planning, where clients have built up a substantial number of buy-to-let (BTL) properties over the years
25 August 2026
Case study - where do you start with IHT planning for clients?
When you discover that your clients have grown their wealth over their nil rate bands, where to start with their inheritance tax (IHT) planning
21 August 2026
IHT planning with the private residence - what you need to know
When it is appropriate and when it is not to do IHT planning with an individual’s main residence
12 August 2026
Case study: inheritance tax advantaged solutions (ITS) for the elderly
Some elderly clients leave IHT planning too late and tr they get the more problematic it can be to try and do IHT planning. When might ITS be the answer?
11 August 2026
Discounted Gift Trusts - it's not all about the discount - a case study
What it means if your clients are declined for a discount
05 August 2026
A useful guide to inheritance tax computations
Calculating the amount of inheritance tax payable
31 July 2026
How to leave a legacy for children with special educational needs or learning difficulties - a case study
Leaving a legacy either in lifetime or on death to a family member who has special educational needs (SENDS). If your clients have a family member who has special educational needs (SENDS), they may not be able to deal with their own finances as they enter into adulthood. It’s important to help your clients make the right choices when it comes to leaving a legacy either in lifetime or on death to those individuals
31 July 2026
When to use term assurance for IHT planning - a case study
Different types of term assurance and their uses in IHT planning
31 July 2026
Taper relief for potentially exempt transfers (PETs) - a case study
Inheritance tax (IHT) planning for the elderly, which can be problematic, especially if there is a chance that they will not survive seven years. Taper relief on PETs can be useful in these circumstances
29 June 2026
Loan trusts - what you need to know
How a Loan Plan works
26 June 2026
Top 5 Links - the inheritance tax residence nil rate band
The inheritance tax residence nil rate band
19 June 2026
Top 5 Links - loan trusts
Loan trusts
17 June 2026
IHT planning tips: making lifetime gifts of IHT exempt assets
The IHT benefits of making lifetime gifts into discretionary trusts using IHT exempt assets
15 June 2026
Application of the new '£2.5m allowance' to trusts and lifetime gifts - part 2 - calculation of IHT liabilities and charges
How IHT will be calculated on death, at ten-yearly anniversaries and on exits where the transfer consisted of qualifying business or agricultural property to which the 100% relief cap applies
15 June 2026
Application of the 100% business relief allowance to trusts and lifetime gifts - part 1
The new rules which from 6 April 2026, operate to restrict 100% relief from IHT to the first £2.5m of business and agricultural property as they apply to trusts and lifetime gifting; and some interesting quirks in the draft legislation that may have gone unnoticed
01 June 2026
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
28 May 2026
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
15 May 2026
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
06 May 2026
The residence nil rate band - a detailed overview
The residence nil rate band and its impact on planning
29 April 2026
The importance of dealing with any outstanding loan on a loan trust
The options available for dealing with any outstanding loan on a loan trust/loan plan
28 April 2026
Periodic charges and multiple trust planning - a case study
Reducing IHT on periodic charges through multiple trust planning
24 April 2026
A reminder of some of the basic IHT planning points
Inheritance tax planning options. With the nil rate band frozen at £325,000, are your clients taking advantage of the inheritance tax planning options available to them?
23 April 2026
Loan trusts - how to deal with any outstanding loan on the death of the settlor
The implications on death of a settlor of a loan plan and how to avoid tax complications on a subsequent bond encashment
06 April 2026
Absolute/Bare Discounted Gift Trust - assessment of chargeable event gains
Where a bond is held subject to an absolute discounted gift trust, are chargeable event gains assessed on the settlor or the beneficiaries or both, and in what circumstances?
02 April 2026
Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime
02 April 2026
IHT benefits of setting up a loan trust - case studies
How a loan trust could be a suitable estate planning solution for those who are unsure whether or not they require access or wish to make a gift
02 April 2026
Can a loan trust be used with collectives?
Whether or not a loan trust can be used with collectives
01 April 2026
Back to back
Back to back. The purchase of an annuity results in an immediate reduction in the estate for IHT. However, in this period of low and seemingly stable interest rates they may require closer consideration before use
27 March 2026
Transferable business relief and agricultural relief allowance - a case study
How the transferable inheritance tax business relief and agricultural relief allowance works in practice
26 March 2026
Business Relief Qualifying Investments
Business relief investments for IHT planning compared with trust based solutions
26 March 2026
Business relief clawback - why PETs might not always be the most IHT-efficient option
The mechanics of business relief clawback and the differences in effect of clawback depending on whether the failed gift was a potentially exempt transfer or chargeable lifetime transfer
25 March 2026
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 2026
Business relief
Conditions for business relief
Budget Statements & Economic News
Taxation
Pensions
Trusts
Investments
Protection
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