Inheritance Tax - Fundamentals

22 January 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

07 January 2026

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

05 January 2026

The transferable nil rate band - the fundamentals
How the transferable nil rate band works and how to claim it

30 December 2025

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

29 December 2025

Agricultural and Business Relief threshold changes
Agricultural and business property reliefs. The Treasury has announced an increase in the agricultural and business property 100% reliefs threshold from Ł1m to Ł2.5m, effective from 6 April 2026

24 December 2025

Inheritance tax reliefs threshold to rise to Ł2.5 million for farmers and businesses
Important changes to the previously proposed changes to business property and agricultural property relief

23 December 2025

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

12 December 2025

Discounted Gift Trusts - what you need to know
The ability to make a lifetime gift that is effective for inheritance tax while retaining access to a regular flow of capital payments by using a Discounted Gift Trust

11 December 2025

Inheritance Tax residence nil rate band and trusts
Availability of RNRB where trusts are concerned: which will trusts will qualify and which lifetime gifts and trusts will/will not qualify.

10 December 2025

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

10 December 2025

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

09 December 2025

Gifts with reservation
The gift with reservation of benefit provisions

09 December 2025

Potentially exempt transfers
The tax treatment of potentially exempt transfers

08 December 2025

Basic principles of inheritance tax
The basics of inheritance tax

05 December 2025

The residence nil rate band - a detailed overview
The residence nil rate band and its impact on planning

24 November 2025

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

14 November 2025

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

12 November 2025

Overview of the Key Inheritance Tax Exemptions
A summary of some of the main inheritance tax exemptions that an individual could take advantage of.

24 October 2025

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

09 October 2025

Normal expenditure out of income exemption - a reminder
The normal expenditure out of income exemption and points to consider

22 September 2025

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

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