Inheritance Tax - Fundamentals

27 August 2026

Inheritance tax and the order of gifting - a case study
The IHT implications of making gifts and in what order they should be made

27 August 2026

Top 5 Links - inheritance tax exemptions
Inheritance tax exemptions and, in particular, the normal expenditure out of income exemption

26 August 2026

Case study - do you know the consequences and potential problems of paying life policy premiums?
The impact on the client’s inheritance tax position where premiums are not exempt

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

20 August 2026

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

20 August 2026

IHT and borderline excepted estates - updated HMRC guidance on inheritance tax reporting
Inheritance tax reporting in England and Wales

20 August 2026

Specialty debts and loan trusts where all parties are outside of the UK
A speciality loan trust debt escapes UK IHT if the settlor is a non long-term UK resident, the trustees are resident abroad, and the trust and loan agreement are held abroad

19 August 2026

Normal Expenditure Exemption: claim and record keeping
Some key reminders in relation to claiming and supporting a claim for the normal expenditure out of income exemption

18 August 2026

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

18 August 2026

Normal Expenditure Exemption: The "standard of living" test
An analysis of the last of the three tests for the normal expenditure exemption

17 August 2026

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

17 August 2026

Normal Expenditure Exemption: The "out of income" test
An analysis of the second of the three tests for the normal expenditure exemption

14 August 2026

Associated operations
The tax rules for associated operations

14 August 2026

Liability to pay IHT
The liability for IHT and payment dates

14 August 2026

Close companies and IHT
Inheritance tax and close companies

13 August 2026

Administration of inheritance tax
Inheritance tax accounts, discharge and penalties

13 August 2026

Transfers of settled property by a corporate entity - a final decision
Whether a transfer made during the life of a settlor includes transfers by companies rather than only individuals and whether or not a corporate settlor can be liable to an inheritance tax charge under the relevant statutory provision

11 August 2026

Normal Expenditure Exemption: What is "Normal"
An analysis of the first of the three tests for the normal expenditure exemption

10 August 2026

The Normal Expenditure Exemption revisited: It's in the news!
The taxation context for the upswing in interest in the Normal Expenditure Exemption from IHT

05 August 2026

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

04 August 2026

Percentage of UK deaths resulting in IHT liabilities highest since 2006/07
HMRC’s latest statistics on inheritance tax (IHT) and estates passing on death as reported to HMRC. The figures illustrate that both the proportion of UK deaths resulting in an IHT liability, and the total revenue collected from those estates, is at its highest in almost 20 years

06 July 2026

Reporting requirements when making gifts using the normal expenditure out of income exemption
IHT reporting requirements. An IHT report is required where lifetime chargeable transfers exceed the donor’s available nil rate band even if gifts are covered by the excess income exemption

26 June 2026

Top 5 Links - the inheritance tax residence nil rate band
The inheritance tax residence nil rate band

19 June 2026