Inheritance Tax - Fundamentals

26 June 2026

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

19 June 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

19 June 2026

Top 5 Links - loan trusts
Loan trusts

17 June 2026

IHT planning tips: making lifetime gifts of IHT exempt assets
The IHT benefits of making lifetime gifts into discretionary trusts using IHT exempt assets

15 June 2026

Application of the new 'Ł2.5m 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

15 June 2026

Application of the 100% business relief allowance to trusts and lifetime gifts - part 1
The new rules which from 6 April 2026, operate to restrict 100% relief from IHT to the first Ł2.5m of business and agricultural property as they apply to trusts and lifetime gifting; and some interesting quirks in the draft legislation that may have gone unnoticed

12 June 2026

A useful guide to IHT and transfers on death
Inheritance tax and property passing on death

11 June 2026

Lifetime chargeable transfers
The tax treatment of lifetime chargeable transfers

11 June 2026

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

01 June 2026

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

01 June 2026

IHT exemptions
Description of IHT exemptions available

15 May 2026

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

06 May 2026

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

06 May 2026

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

20 April 2026

Valuations for IHT
How assets are valued for inheritance tax

09 April 2026

Borrowing to invest in Business Relief Qualifying Investments
The IHT implications of borrowing to invest in BR solutions

06 April 2026

Absolute/Bare Discounted Gift Trust - assessment of chargeable event gains
Where a bond is held subject to an absolute discounted gift trust, are chargeable event gains assessed on the settlor or the beneficiaries or both, and in what circumstances?

27 March 2026

Transferable business relief and agricultural relief allowance - a case study
How the transferable inheritance tax business relief and agricultural relief allowance works in practice

26 March 2026

Business relief clawback - why PETs might not always be the most IHT-efficient option
The mechanics of business relief clawback and the differences in effect of clawback depending on whether the failed gift was a potentially exempt transfer or chargeable lifetime transfer

25 March 2026

The inheritance tax 14-year rule - a case study
How the “14-year rule” operates for inheritance tax purposes

25 March 2026

IHT reporting requirements for lifetime transfers
The reporting requirements for chargeable lifetime transfers and IHT chargeable events

23 March 2026

AIM shares and replacement property relief - a case study
The inheritance tax position where someone uses replacement property relief with the aim to attract 100% business relief

18 March 2026

Woodlands relief
Conditions woodlands for relief

18 March 2026

Inheritance tax - agricultural property relief
Conditions for agricultural property relief

17 March 2026

Business relief
Conditions for business relief

18 February 2026

Marriage/civil partnerships: inheritance tax implications
The inheritance tax related issues connected with marriage and civil partnership

03 February 2026

Inheritance tax rates
The inheritance tax rates of current and previous tax years

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