Inheritance Tax - Fundamentals

09 September 2025

Transfers of settled property by a corporate entity - a recent tax case
Whether a transfer of settled property could have taken place during the life of the settlor, where that settlor is a corporate entity

01 September 2025

A brighter future for Discounted Gift Trusts
A harsher IHT future for lifetime transfers could be good news for DGTs

27 August 2025

IHT receipts were up for April to July 2025
Details of IHT receipts for July 2025, the year to date and the last twelve months

18 August 2025

Agricultural and business relief
The Centre for the Analysis of Taxation (CenTax)’s proposal to restructure agricultural and business reliefs which could give Rachel Reeves pause for thought … and potentially more tax revenue

13 August 2025

IHT interest rates - latest update
Updated interest rates for inheritance tax (IHT), published by HMRC

07 August 2025

IHT receipts still on the rise
HMRC’s annual statistics published for 2022/23

01 August 2025

IHT receipts were up for April to June 2025
Details of IHT receipts for June 2025, the year to date and the last twelve months

31 July 2025

Supporting documents for Finance Bill 2025-26
Finance Bill 2025-26, including draft legislation for inheritance tax

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

16 July 2025

83% taxation on pensions post 5 April 2027
How a combination of IHT, the lost RNRB and income tax can decimate pension funds

14 July 2025

The impact of the BPR and Pensions changes on IHT liabilities
2026 and 2027 to bring big changes to IHT liabilities- see just how much!

09 July 2025

A case study on lifetime gifting - interaction between the transferable nil rate band and taper relief
How lifetime gifts affect the availability of any transferable nil rate band and the application of taper relief

08 July 2025

Associated operations
The tax rules for associated operations

07 July 2025

Foreign aspects of IHT
The relevance of long-term UK residence, situs of assets and double tax relief for IHT

07 July 2025

Close companies and IHT
Inheritance tax and close companies

02 July 2025

The nil rate band and residence nil rate band: cold hard facts
What should the nil rate band and residence nil rate band be now if they had been indexed…and what does this mean for planning

30 June 2025

How many of your clients' estates will be subject to IHT?
Why more and more of your clients’ estates will be subject to IHT in the years to come

27 June 2025

Frequently asked questions on the transferable nil rate band
The most frequently asked questions on the transferable nil rate band

26 June 2025

Valuations for IHT
How assets are valued for inheritance tax

26 June 2025

The IHT and Estate Planning Landscape: the lie of the land
The all important dates for tax changes that directly affect IHT planning strategy

24 June 2025

IHT on settled property - an overview
Inheritance tax on settled property

23 June 2025

Liability to pay IHT
The liability for IHT and payment dates

23 June 2025

IHT receipts were up for April to May 2025
Details of IHT receipts for May 2025, the year to date and the last twelve months

20 June 2025

Administration of inheritance tax
Inheritance tax accounts, discharge and penalties

20 June 2025

IHT and transfers on death
Inheritance tax and property passing on death

18 June 2025

Lifetime chargeable transfers
The tax treatment of lifetime chargeable transfers

17 June 2025

Transfers of value for IHT
Ascertaining whether there has been a transfer of value for IHT and the amount transferred

17 June 2025

IHT exemptions
Description of IHT exemptions available

13 June 2025

IHT receipts anticipated to reach £9 billion by 2027
How increasing asset values, the freezing of the nil rate band until 2030, changes to business and agricultural property relief and the new long term residence regime are set to increase UK IHT receipts to £9 million by 2027

06 June 2025

Impacts of the proposed changes to business property and agricultural property relief
Why more than 500 family businesses could face a significantly increased tax bill as a result of the proposed changes to business property and agricultural property relief

27 May 2025

IHT receipts were up for April 2025
Details of IHT receipts for April 2025

14 May 2025

IHT interest rates - latest update
Updated interest rates for inheritance tax (IHT), published by HMRC

12 May 2025

Business Property Relief: Replacement Property Provisions
The question over replacing AIM shares with other BPR qualifying investments

09 May 2025

Business Property Relief: Pension fund investment
Will pension funds be able to secure Business Property Relief on qualifying investments post 5 April 2026?

24 April 2025

IHT receipts were up for 2024/25
Details of IHT receipts for March 2025 and for the last twelve months

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

04 April 2025

Potentially exempt transfers
The tax treatment of potentially exempt transfers

24 March 2025

IHT receipts were up for April 2024 to February 2025
Details of IHT receipts for February 2025, the year to date and the last twelve months

17 March 2025

Tax treatment of pre-owned assets (POAT)
The tax treatment of pre-owned assets (POAT)

17 March 2025

Pre-owned assets tax (POAT) and life policies in trust
Impact of POAT on different life policy trusts

17 March 2025

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

17 March 2025

Gifts with reservation
The gift with reservation of benefit provisions