Inheritance Tax - Planning

14 November 2025

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

13 November 2025

A reminder of some of the basic IHT planning points
Inheritance tax planning options. With the nil rate band frozen at Ł325,000, are your clients taking advantage of the inheritance tax planning options available to them?

12 November 2025

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

29 October 2025

IHT planning through life policy trusts under Finance Act 2006 - a summary
The main impact of FA 2006 changes on pre-22 March and post-21 March 2006 policy trusts

28 October 2025

Application of the new 'Ł1m 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

20 October 2025

Application of the new 'Ł1m allowance' to trusts and lifetime gifts - part 1
The new rules which will, from 6 April 2026, operate to restrict 100% relief from IHT to the first Ł1m of business and agricultural property as they apply to trusts and lifetime gifting and highlight some interesting quirks in the draft legislation that may have gone unnoticed

30 September 2025

Discounted gift trust using an international/offshore capital redemption bond
The structure and operation of a discounted gift trust using an international (offshore) capital redemption bond

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