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Inheritance Tax - Planning


20 February 2024
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

19 February 2024
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

29 January 2024
Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime

26 January 2024
Can a loan trust be used with collectives?
Whether or not a loan trust can be used with collectives

23 January 2024
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

19 January 2024
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.

10 January 2024
Family investment companies (FICs)
Corporate investment by SMEs and FICs as a trust alternative in IHT planning and as a potentially tax effective home for investment

28 November 2023
A useful guide to inheritance tax computations
Calculating the amount of inheritance tax payable

17 November 2023
Planning for pre-22 March 2006 settlements
Special considerations when dealing with pre-22 March 2006 flexible interest in possession trusts and accumulation and maintenance trusts

16 November 2023
Beneficiaries paying premiums under protection policies held in trust
The merits in, and tax implications of, adult beneficiaries paying premiums under IHT providing protection plans

15 November 2023
IHT planning through life policy trusts - a summary of the impacts of Finance Act 2006
The main impact of FA 2006 changes on new and existing life policy trusts


13 November 2023
Discounted gift trusts and collective investments
Whether discounted gift trusts (DGTs) can be used with collective investments or if they are designed exclusively for insurance bonds

10 November 2023
IHT planning with multiple trusts
IHT planning strategies using the Rysaffe principle and using pilot trusts

10 November 2023
Joint life first death policies
An extract from correspondence in 2004 with HMRC on the subject of joint life first death policies. The principles discovered still hold good

08 November 2023

07 November 2023

06 November 2023
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

03 November 2023
Discounted gift trusts - in detail
Discounted gift trusts, including their advantages and disadvantages

01 November 2023
Loan trusts - gift and loan using a flexible/discretionary trust
Structure and operation of flexible/discretionary gift and loan trusts

30 October 2023
Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare loan trusts

30 October 2023
Loan trusts - loan only using a flexible/discretionary trust
Structure and operation of flexible/discretionary loan trusts

27 October 2023
Loan trusts/loan plans - a quick guide
How loan trusts/loan plans work, and who they are useful for

27 October 2023
Planning with owner-occupied property - relevant case law
Important case law relating to the uses of owner-occupied property in estate planning

26 October 2023
Planning with owner-occupied property - SP10/79
HMRC Statement of Practice 10/79 and its implications to estate planning with property explained

25 October 2023
Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death

25 October 2023
Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning

24 October 2023
Planning with owner-occupied property during lifetime - a detailed consideration
IHT planning with owner-occupied property during lifetime

24 October 2023
IHT planning: an outline
Background to planning, disclosure of tax avoidance schemes, powers of attorney and validity of gifts for IHT purposes

23 October 2023
Can you make gifts if you are an Attorney or a Deputy? What you need to know
Whether you can make gifts if you are an Attorney or a Deputy

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